Study on the Impact of Fiscal and Taxation Policies on The Development of Agribusiness in China

DOI

10.2991/978-94-6463-690-1_45How to use a DOI?

Keywords

Agribusiness; Tax incentives; Fiscal subsidy; Enterprise development indicators

Abstract

This paper takes the data of five-year annual reports of agricultural listed companies from 2019 to 2023 as the research object, draws lessons from relevant research results and theoretical models at home and abroad, constructs an enterprise development index system by using factor analysis method, and analyzes the impact of fiscal and taxation policies on the development of Agribusiness by using panel data regression analysis method. The analysis results show that tax incentives and financial subsidies have a positive and significant impact on the development of agricultural enterprises at the level of 1%, and from the perspective of the nature of enterprise equity, fiscal and taxation policies have a more significant impact on the development of state-owned agricultural enterprises.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Lu Zhang
AU  - Lingyuan Li
AU  - Na Lin
PY  - 2025
DA  - 2025/04/23
TI  - Study on the Impact of Fiscal and Taxation Policies on The Development of Agribusiness in China
BT  - Proceedings of the 2024 6th International Conference on Economic Management and Model Engineering (ICEMME 2024)
PB  - Atlantis Press
SP  - 462
EP  - 473
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-690-1_45
DO  - 10.2991/978-94-6463-690-1_45
ID  - Zhang2025
ER  -