税收政策与扶持农业龙头企业发展研究综述

农业龙头企业是引导农业经济结构战略性调整,促进现代农业发展,增加农民收入,缓解三农问题的重要途径。由于农业的弱质性,农业龙头企业的发展需要给予财政、金融、税收等方面政策的扶持。从税收政策的操作和效应、税收政策对农业上市公司的绩效影响以及税收政策的国际化三个角度,回顾了关于税收政策与农业龙头企业发展的主要文献,并进行了简要评析。

Research on Review of Tax Policy and Support to the Agriculture Leading Enterprise

The leading agriculture enterprise is an important way to guide the strategic adjustment of agriculture economical structure,increase the development of modern agriculture,increase farmers＇income and ease rural problems.The leading agriculture enterprises need the support of fiscal policy,finance policy and tax revenue policy because of the inferiority.This passage reviews the main literatures about tax policy and support to the agriculture leading enterprise which is classified into the operation and effect,the influence to the performance of agricultural listed companies and internationalization of tax policy,then makes the brief evaluation.