Research Of Resource Tax Reform

Under the background of national subsidy on agricultural machinery purchase, Tianye company, which seized the policy opportunities and market opportunities, became to be the leading enterprise in agricultural machinery sales industry in Altay region, by means of its over10-year experience on agricultural machinery product sales. Tianye company is now the front runner of the industry in terms of annual output value, social impact and quality of service. So far there are16similar companies in this region, and the competition is extremely fierce. In the pursuit of great development to become the unrivaled corporate champion of the industry in the future, Tianye company has to fully exploit its advantage, integrate the capital and resource basing on previous business, implement a forward-looking and practical strategy, effectively share business opportunities, strengthen the brand-building and enhance competitive advantages. However, according to its developing status, Tianye company still has some problems. For example, there are too many brands in the field of agricultural machinery, but the variety of products is not rich. Farmers and herdsman always get together to purchase agricultural machinery, resulting in the regional shortage of sales market. The after-sales service system and market maintenance are not perfect. Human resources are short, especially experienced executives. Moreover, the corporate culture hasn’t been deeply rooted in employee’s mind, so it hardly play its role characteristics enterprise and mental outlook of staff.In order to stably grow and develop, Tianye company should be fully aware of the enterprise environmental changes, paying close attention to the environmental changes of market, economy and society. According to the changes of the enterprise and market, we will set down the most feasible strategy, expanding the market share, digging deep into the brand, industrial and value effect. Furthermore, through the adjustment and implementation of the development strategy, we will be able to improve the overall competitiveness and promote development of agricultural machinery dealership industry.The thesis is based on the study of the resource tax in Altay region. On the basis of documents,site investigation and some research findings at home and abroad, the thesis is set in the background and development of the resource tax in Xinjiang. According to the exploration and improvement in Altay, the suggestions of policy adjustment have been offered and forthermore the measures to improve and breakout the reform the resource tax in Xinjiang have been propounded. By putting forward some advanced means, such as the mine enterprise tax to give some suggestions for the spreading of resouce tax of Xinjiang.