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

Lu Zhang (), Lingyuan Li () and Na Lin ()
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Lu Zhang: Guangdong Polytechnic of Industry and Commerce
Lingyuan Li: Guangdong Polytechnic of Industry and Commerce
Na Lin: Guangzhou Vocational School of Finance and Business

A chapter in Proceedings of the 2024 6th International Conference on Economic Management and Model Engineering (ICEMME 2024), 2025, pp 462-473 from Springer

Abstract: 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.

Keywords: Agribusiness; Tax incentives; Fiscal subsidy; Enterprise development indicators (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-690-1_45

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DOI: 10.2991/978-94-6463-690-1_45

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