Study Of The Development Of Industrial Cluster Enterprises From The Perspective Of Finance And Taxation

In recent years,the food industry has become one of the fastest economic pillars in China.The government at all levels actively promotes the construction of food industry cluster demonstration park.Food industry cluster has become one of the important development ways to enhance industrial competitiveness.The 2017 China Agricultural Outlook Conference was held smoothly in Beijing,and the “China Agricultural Outlook Report(2017-2026)” was released on the spot.The report reviews the analysis of meat,poultry eggs,dairy products and other products,and makes reasonable assumptions and forecasts for the development of the next decade.The industries driven by these products will develop towards large-scale,large clusters and large markets,and the transformation of new and old kinetic energy will be driven by science and technology.Therefore,animal husbandry and food industry cluster has become one of the important contents of food development in the future.The development of animal husbandry and food industry cluster depends on enterprises,and the development of enterprises can not be separated from the favorable policies of the government.Effective fiscal and taxation policies can play a vital role in the development of enterprises,thus avoiding business risks and reducing production and operation costs.Because industrial cluster is a complex network structure,and there are many factors affecting the development of enterprises,the information asymmetry and delay between government and enterprises are likely to greatly reduce the role of fiscal and taxation policies,thus greatly discounting the implementation of policies.Taking the animal husbandry and food industry cluster in Weifang City of Shandong Province as an example,this paper studies the influencing factors of enterprise development in animal husbandry and food industry cluster from the perspective of Finance and taxation,further analyses the role and support of Finance and taxation factors in enterprise development,and draws a conclusion that it can provide theoretical and practical reference for the government to formulate more effective fiscal and taxation policies,as well as for animal husbandry and food industry cluster and animal husbandry and food enterprises.The development of industry provides a certain degree of guidance.On the basis of reading a lot of domestic and foreign literatures,this paper has a comprehensive understanding of the animal husbandry and food industry cluster,combining with on-the-spot investigation,enterprise visits and expert interviews.Structural Equation Model(SEM)was established to validate the factors affecting the development of animal husbandry and food industry cluster enterprises.21 related factors were obtained by using AMOS 22.0 software analysis results.Among them,fixed assets investment,market demand and R&D investment had the greatest impact on the development of enterprises.In order to study the significance of these three factors from the perspective of Finance and taxation,this paper establishes the enterprise development model of animal husbandry and food industry cluster based on System Dynamics(SD).Through the causality and logical analysis of the factors,the causality diagram and system flow diagram are drawn by Vensim PLE software.The core enterprise D and small enterprise J in the cluster are simulated respectively,and the solid and micro enterprise J are simulated separately.Parameter sensitivity analysis was carried out on the growth rate of fixed assets input,the growth rate of market sales and the proportion of local government R&D subsidies.The influence of different fiscal and taxation factors on the development trend of the two enterprises was predicted by image.Through the analysis,it is found that the same fiscal and taxation policy factors have different effects on enterprise D and enterprise J in the same animal husbandry and food industry cluster,and the development trends of enterprises are also quite different.Fiscal and taxation policies should be differentiated according to the size and stage of enterprises.Combining with the analysis results,this paper provides policy suggestions from two aspects of fiscal and taxation policies,namely fiscal incentive policy and tax preferential policy.Fiscal incentive policy mainly puts forward rationalization suggestions from four aspects: the financial support policy of animal husbandry and food enterprises,the policy of innovation and promotion,the policy of facilities improvement and the policy of coordination and cooperation.Tax preferential policies mainly put forward suggestions in three aspects: research and development promotion policy of animal husbandry and food enterprises,management policy and talent gathering policy,so as to jointly promote the stable and sustainable development of enterprises in the cluster.