The Effect Of The Influence Of Tax Policies On The Development Of Agricultural Product Processing Industry

In recent years,China's agricultural products processing industry has been developing rapidly.The development and expansion of this industry has a positive significance in improvement of agricultural quality and efficiency,increasing farmers' income and the integration of rural primary,secondary and tertiary industries.It has played an important role in improving the quality of life and health of the people,and maintaining a stable and rapid economic growth.At present,the agricultural product processing industry has become vital supporting force of agricultural modernization as an important industry of the national economy.The development of agricultural products processing industry can promote the extension of the agricultural industry chain,increase the added value of agricultural products and farmers' income,and promote the growth of the industry itself.It is an effective way to balance the excess capacity of agricultural products,reduce agricultural post-production losses and improve the comprehensive utilization rate.The features of agricultural products processing industry determines that it has the characteristics of less investment,shorter cycle and quick return.It is a priority industry for developing countries in their primary and early industrial process.Our government attaches great importance to the structural adjustment and accelerated development of the supply side of agricultural products processing industry,but the current gap is still substantial.In terms of industrial output value and output value of agriculture,agricultural products processing and conversion rate especially deep-processing conversion rate,China has a long way to go compared with the developed countries.Agricultural products processing industry has a series of problems,such as high inventory pressure,low comprehensive utilization of by-products,deficiency of capital,talents,competitive market impacted by exported agricultural products.The development of agricultural product processing industry is influenced by many factors.Among the various policies to stimulate the economy,the tax policy is undoubtedly one of the most direct factors affecting its development.Tax is an important economic means of national macro-control,in adjusting the industrial structure,the development of basic industries plays a very good role of policy guidance,symbolizes the stated determination and courage to promote the development of agricultural products processing industry,any industrial development and tax policy are kept in close contact.In terms of the needs of the development of agricultural product processing industry,it is an effective means to accelerate the study and stipulation of new tax policies to promote the development of the industry and tailor the tax policies to fit the agricultural product processing industry.At present,China has not yet formulated a systematic tax policy for agricultural products processing industry.The relevant tax policies are relatively loosely limited to department rules and administrative regulations,which are as well mainly tax reduction or preferential tax,and the leading role of management and control is weak.From the perspective of the impact of tax policy on agricultural product processing industry,based on the research on the current history of agricultural product processing industry development policy,and summary of current development of China's agricultural product processing industry,this thesis analyses the relationship between tax policy and of agricultural product processing industry.Meanwhile,by measuring the change and impacts of financial indexes of the agricultural products processing industry,and through study of experience of foreign countries,this thesis designs the motivation mechanism of tax policy's effect on agricultural products processing industry,and thereby puts forward measures and suggestions for the development of agricultural products processing industry.The main goals of this article are as follows:Firstly,it defines the related concepts such as agricultural product processing industry,and reviews the basic theories such as the development of agricultural product processing industry,the effect of taxation on industry development,and the mechanism of taxation on industrial restructuring,which provide theoretical basis for supporting the development of agricultural product processing industry by formulating taxation policies.This paper analyzes the evolution process of tax policy supporting the development of the industry,and divides the process of tax policy supporting the agricultural product processing industry into four stages according to the historical background of the policies.They are the initial stage,the transition stage,the mature stage and the perfection stage.For each stage,the thesis sorts out and summarizes the features from the national macro-policy and specific tax policy dimensions,and then focuses on categorizing,evaluating the current tax preferential policies to promote agriculture,agricultural products processing industry.After that,the development status of China's agricultural products processing industry was researched,and its overall development,regional development and sub-industry development were analyzed.The overall status of the agricultural products industry was described and analyzed in detail.The development differences of the seven regions were compared by calculating the location entropy of each sub-industry,and the development differences of each sub-industry were calculated.Spatial Gini coefficient is introduced to analyze the structural characteristics of various industries,so as to grasp the development trend of agricultural products processing industry,and lay a foundation for further mathematical analysis.Secondly,from the macro level,this thesis studies the interaction among agricultural product processing industry,agriculture,economic growth and taxation.Using the vector auto-regressive model,it is found that these four variables have long-term stable equilibrium relationship.By using impulse response function and variance analysis method,this paper observes the mode of action and effect of the four variables.It is found that the contribution of tax to the development and change of agricultural product processing industry is gradually increasing.Tax reduction policy will promote the development of agricultural product processing industry in the short term,but it will inhibit the industry in the long term.There is a certain substitution effect between the development of agricultural products processing industry and the development of agriculture;the relationship between the development of agricultural products processing industry and the tax,the contribution rate of total assets,the ratio of assets and liabilities,the turmover times of current assets is studied from the micro-level,and the development model of agricultural products processing industry is constructed by using panel data.It also studies the effect of tax on the financial indicators and the effect of tax on the agricultural product processing industry,finds out the conduction mode of tax to promote the agricultural product processing industry,and studies the effect of specific tax on different industries from the micro level.The effect of agricultural product processing sub-industry is analyzed from the angle of gross and growth rate.The actual tax level of each industry is measured by calculating the tax burden of each industry.The characteristics of production behavior of each industry are found by comparing the tax burden of each industry.Using the method of regression analysis,this paper calculates the correlation coefficients and significant values between the tax burden and the main business income of the sub-industries,finds out the internal relations between the tax revenue of each tax category and the development of the sub-industries,and provides the basis for putting forward targeted tax policy recommendations for each industry.Thirdly,the paper studies the measures taken by some developed countries to promote the development of agricultural products processing industry.Through the comprehensive analysis of the actual situation of agricultural products processing industry in these countries,we can understand the development of agricultural products processing industry and draw lessons from the effective measures of these countries.This paper studies the mechanism of the tax policy supporting the development of the agricultural product processing industry in China,establishes the influence mechanism of the tax policy to promote the development of the agricultural product processing industry,optimizes the tax system affecting the agricultural product processing industry,and finally puts forward the measures and suggestions to improve the tax policy of the agricultural product processing industry from six aspects.