本文選題：稅收優(yōu)惠政策 + 收入補貼政策�。� 參考：《華中農業(yè)大學》2017年碩士論文

【摘要】：農業(yè)上市公司是農業(yè)先進生產力組織的集合,政府為推動農業(yè)產業(yè)化發(fā)展,采取財稅補貼政策大力扶持農業(yè)上市公司發(fā)展。但隨著扶持力度的加大,農業(yè)上市公司的經營情況卻越來越差,政策實施未達到預期效果。探究財稅補貼對經營績效的影響,可深入了解財稅補貼政策實施的效率,改善財稅補貼實施結構,從而對提升農業(yè)上市公司經營績效具有重要意義。本文主要研究內容及結論如下:(1)農業(yè)上市公司經營現(xiàn)狀與財稅補貼實施現(xiàn)狀及問題分析。本文采用盈利能力、償債能力、營運能力與發(fā)展能力分析了我國農業(yè)上市公司的經營情況,運用灰色關聯(lián)分析法測算了2003至2015年間農業(yè)上市公司的季度經營績效,分析認為我國現(xiàn)階段農業(yè)上市公司經營狀況不佳,經營績效低下;然后分析了財稅補貼政策實施的廣度與深度,并指出存在的問題。認為財稅補貼覆蓋面廣,扶持力度較大,總體效率低下,主要原因是財稅支出結構不合理,實施方式不科學,缺少有效監(jiān)督。(2)稅收優(yōu)惠和收入補貼對經營績效綜合影響的分析�；谵r業(yè)上市公司經營績效的測算結果,本文建立了向量自回歸模型,分析財稅補貼對經營績效影響的正負性、滯后性以及貢獻程度等,結果表明財稅補貼對經營績效影響并無滯后性,短期內顯著提升經營績效,長期呈現(xiàn)正向影響,影響貢獻程度平穩(wěn)于12%。(3)分析并比較了稅收優(yōu)惠與收入補貼對經營績效的影響。本文將財稅補貼具體細分為稅收優(yōu)惠政策和收入補貼政策,選取單位營業(yè)收入稅收優(yōu)惠和單位營業(yè)收入補貼作為變量指標,構建VAR模型進行分析。實證表明,財稅補貼政策的實施側重于稅收優(yōu)惠,稅收優(yōu)惠與收入補貼對績效的影響均無滯后性,稅收優(yōu)惠呈現(xiàn)正向影響,收入補貼為負向影響,收入補貼影響的貢獻程度大于稅收優(yōu)惠。(4)北大荒集團案例分析。本文在分析北大荒集團經營現(xiàn)狀與財稅補助情況的基礎上,進一步分析了稅收優(yōu)惠和收入補貼對北大荒經營績效的影響情況。發(fā)現(xiàn)政府對北大荒集團實施財稅補貼政策側重于稅收優(yōu)惠政策,但收入補貼政策卻主導了財稅補貼對經營績效的影響,具體表現(xiàn)為前兩期是正向影響,短期內顯著提升經營績效,第三期是負向影響,長期則不利于經營發(fā)展。(5)對策建議與可能的創(chuàng)新點。本文認為政府實施財稅補貼政策有利于扶持農業(yè)上市公司的發(fā)展,建議政府對農業(yè)上市公司長期實施財稅補貼政策,將補貼收入政策作為輔助工具,側重于稅收優(yōu)惠政策,建議企業(yè)合理利用財稅補貼資金,增強自身競爭力進行可持續(xù)發(fā)展。本文主要的創(chuàng)新點有以下兩點:(1)構建VAR模型分析財稅補貼對農業(yè)上市公司經營績效的影響,不僅可知影響的正負性,還可知影響的變化情況、貢獻程度等。(2)具體實證了稅收優(yōu)惠和收入補貼對經營績效的影響,并作深入對比分析。
[Abstract]:Agricultural listed companies are the collection of advanced agricultural productive forces. In order to promote the development of agricultural industrialization, the government has adopted the policy of fiscal and tax subsidies to support the development of agricultural listed companies. However, with the increase of support, the management of agricultural listed companies is getting worse and worse, and the implementation of the policy has not achieved the expected results. To probe into the influence of fiscal and tax subsidies on operating performance, we can deeply understand the efficiency of the implementation of fiscal and tax subsidy policies and improve the structure of fiscal and tax subsidies, which is of great significance to the improvement of the performance of agricultural listed companies. The main contents and conclusions of this paper are as follows: 1. This paper analyzes the management of agricultural listed companies in China by means of profitability, solvency, operating capacity and development ability, and calculates the quarterly operating performance of agricultural listed companies from 2003 to 2015 by using grey relational analysis. The paper points out that the current situation of agricultural listed companies in our country is not good and the operating performance is low, and then analyzes the breadth and depth of the implementation of the fiscal and tax subsidy policy, and points out the existing problems. The main reasons are unreasonable structure of fiscal and tax expenditure, unscientific mode of implementation, lack of effective supervision. 2) Analysis of the comprehensive influence of tax preference and income subsidy on business performance. Based on the results of the measurement of the performance of agricultural listed companies, this paper establishes a vector autoregressive model to analyze the positive and negative effects of tax subsidies on business performance, the lag and the degree of contribution, etc. The results show that the financial and tax subsidies have no lag effect on business performance. In the short term, the financial and tax subsidies can significantly improve the operating performance, showing a long-term positive impact, and the degree of impact contribution is more stable than that of 12. 3) the effects of tax preference and income subsidy on business performance are analyzed and compared. In this paper, the financial and tax subsidies are subdivided into preferential tax policies and income subsidies, and the VAR model is constructed to analyze the tax preferences of unit operating income and the subsidies of unit operating income as variable indicators. The empirical results show that the implementation of fiscal and tax subsidy policy focuses on tax preference, the impact of tax preference and income subsidy on performance is not lagging, tax preference has a positive impact, and income subsidy has a negative impact. The contribution of income subsidy is greater than that of tax preference. 4) A case study of Beidahuang Group. Based on the analysis of the present operating situation and the financial and tax subsidies of Beidahuang Group, this paper further analyzes the influence of tax preference and income subsidy on the performance of Beidahuang Group. It is found that the government's fiscal and tax subsidy policy for the Beidahuang Group focuses on the preferential tax policy, but the income subsidy policy dominates the impact of the fiscal and tax subsidies on the operating performance, which is reflected in the positive impact in the first two periods. In the short term, the third period is negative effect, and the long term is not good for business development. This paper suggests that the government should implement the fiscal and tax subsidy policy to support the development of agricultural listed companies, and take the subsidy income policy as a supplementary tool, and focus on the preferential tax policy. It is suggested that enterprises should make rational use of subsidized funds and enhance their competitiveness for sustainable development. The main innovations of this paper are as follows: 1) to construct VAR model to analyze the impact of tax subsidies on the performance of agricultural listed companies, not only to know the positive and negative effects, but also to know the changes of the effects. Contribution degree, etc. (2) this paper demonstrates the effect of tax preference and income subsidy on the performance, and makes a deep comparison and analysis.
【學位授予單位】：華中農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F324;F812.8;F302.6

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