What support policies does the state have for agricultural planting?

For key leading enterprises, the state will give concrete help and support in base construction, raw material procurement, equipment introduction and product export. I. Financial Policy The People's Bank of China and various financial institutions mainly adopt the following policies and measures: 1. Flexible use of monetary policy tools, arrangement of loan plans, timely increase of re-loans, and support of financial institutions' demand for funds to support agriculture. 2, further clarify the focus of financial institutions to support agriculture, improve the financial service system to support agricultural industrialization. 3. Focus on leading enterprises, high-tech agriculture and characteristic agriculture, and strengthen financial services to support agricultural industrialization. 4. Support rural infrastructure and ecological environment construction, and create conditions for agricultural industrialization. 5. Support the development of characteristic agriculture in the western region and promote the development of agricultural industrialization in the western region. The main contents are as follows: State-owned commercial banks should take supporting agricultural industrialization as the focus of agricultural credit, and give preferential funding arrangements. For key leading enterprises, the loan term shall be reasonably determined according to the normal production cycle of the enterprise and the purpose of the loan, and shall be implemented at the interest rate stipulated by the People's Bank of China, and shall not rise in principle. Loans from key leading enterprises for base construction and technical transformation projects may be recommended by the competent agricultural authorities to commercial banks. For the problem that commercial banks need a lot of money to buy raw materials and take up a long time, commercial banks can verify the required funds according to the contracts signed by key leading enterprises and base farmers, and give credit support according to the principle of authorization. For leading enterprises with good reputation, a certain credit line can be approved for purchasing agricultural products that have signed contracts with base farmers. Increase financial support for the export of agricultural products. State-owned commercial banks should give priority to agricultural products export liquidity loans and give priority support according to the principle of credit. For reputable agricultural export enterprises, a certain credit line is approved for issuing foreign bidding, performance and advance payment guarantee. II. Fiscal Policy In order to guide leading enterprises to drive production bases and farmers on a large scale and form a new pattern of industrialized operation of leading enterprises plus production bases and farmers, the central government should continue to give support to the construction of production bases driven by key leading enterprises, and local governments should also make specific arrangements. It is necessary to actively explore and gradually establish various forms of risk-taking mechanisms between leading enterprises and farmers, form a stable purchase and sale relationship through the conclusion of contracts and other forms, and improve the ability to resist market risks. Enterprises can establish risk funds to ensure the purchase of raw materials produced by base farmers at protective prices and reduce losses caused by market fluctuations; You can also take the form of cooperative system or joint-stock cooperative system, so that farmers and leading enterprises can form the same body of economic interests, and * * * can resist and avoid market risks. The risks brought by leading enterprises driving farmers and production bases will not only cause losses to enterprises' production and operation, but also affect farmers' income and rural stability. All levels and departments should attach great importance to it and take practical measures to help leading enterprises and farmers improve their ability to resist market risks in accordance with relevant national fiscal and taxation policies. Three. Tax policy This preferential tax policy for key leading enterprises to promote the development of agricultural industrialization mainly includes the following aspects: (1) About domestic enterprises 1. With regard to the reduction or exemption of enterprise income tax, the income obtained by key leading enterprises engaged in planting, breeding and primary processing of agricultural and forestry products can be published in May 1997 according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Collection of Enterprise Income Tax by State-owned Agricultural Enterprises and Institutions 1997. Main contents: the income obtained by state-owned agricultural enterprises and institutions from planting, breeding and primary processing of agricultural and forestry products is temporarily exempted from enterprise income tax, and so on. 2. Deduction of technological development expenses The deduction of technological development expenses of enterprises can be applied to the Supplementary Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Issues Related to Promoting Technological Progress of Enterprises (Guo Shui Fa [1996]152) issued in April 1996. Main contents: 1. The expenses incurred by enterprises in research and development of new products, new technologies and new processes are not limited by proportion and included in management expenses. Second, if the cost of research and development of new products, new technologies and new processes of enterprises increases by more than 10%, the taxable income can be deducted by 50% of the actual amount. Third, the key trial-production equipment and testing instruments purchased by enterprises for the development of new technologies and new products, with a single unit value of less than 654.38+10,000 yuan, can be amortized in one lump sum or in installments and included in the management expenses, and so on. In addition, there are a series of preferential tax policies in promoting Industry-University-Research's cooperation, promoting joint development, accelerating the industrialization and commercialization of technological achievements of enterprises, and promoting the renewal of machinery and equipment of enterprises. 3. With regard to the issue of crediting enterprise income tax for the purchase of domestic equipment, the exemption of enterprise income tax for the purchase of domestic equipment can be applied to the provisions of the document "Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing the Interim Measures for Crediting Enterprise Income Tax for Investment in Technological Transformation of Domestic Equipment" (Caishuizi [1999] No.290) issued in February. Main contents: All enterprises that invest in technological transformation projects in line with the national industrial policies in China can obtain 40% of the investment in domestic equipment required for technological transformation projects from the equipment purchase tax of the previous year, and so on. With regard to the introduction of agricultural products processing equipment, the agricultural products processing equipment that meets the national new technology catalogue and the import projects approved by the relevant state departments shall be exempted from import duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods for Domestic Investment Projects Not Exempted from Tax issued by the State Council. (2) About foreign-funded enterprises 1. Regarding the reduction or exemption of enterprise income tax, the relevant provisions of the Income Tax Law of People's Republic of China (PRC) on Enterprises with Foreign Investment and Foreign Enterprises and its implementing rules can be applied. Main contents: For productive foreign-invested enterprises with an operating period of 10 years or more, enterprise income tax will be exempted in the first and second years from the profit-making year, and enterprise income tax will be halved in the third to fifth years. For foreign-invested enterprises engaged in agriculture, forestry, animal husbandry and located in economically underdeveloped remote areas, after approval, the enterprise income tax can be reduced by 15% to 30% according to the taxable income in the next ten years, and so on. 2. Deduction of Technology Development Expenses As for the deduction of technology development expenses of foreign-invested enterprises, the provisions of the document "Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Deduction of Taxable Income from Technology Development Expenses of Foreign-invested Enterprises" (Guo Shui Fa [1999]173) issued in September 1999 can be applied. Main contents: If the technology development expenses incurred by domestic enterprises in the year of technology development are more than 10% (including 10%) than that of the previous year, the taxable income of that year is allowed to be deducted according to 50% of the actual amount of technology development expenses in that year after examination and approval by the tax authorities, and so on. 3. On the issue of crediting enterprise income tax for purchasing domestic equipment, Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Credit of Enterprise Income Tax for Foreign-invested Enterprises and Foreign Enterprises' Purchase of Domestic Equipment (Caishuizi [2000] No.49) issued on June 5438+ 10, 2000. And "Administrative Measures of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Foreign-invested Enterprises and Foreign Enterprises' Purchase of Domestic Equipment for Credit of Enterprise Income Tax" issued in May, 2000 can mainly include the following contents: First, foreign-invested enterprises established in China can purchase domestic equipment within the total investment, and 40% of their investment in purchasing domestic equipment can be deducted from the enterprise income tax increased in the year of purchasing equipment compared with the previous year, provided that the relevant regulations are met. Second, in order to improve efficiency and product quality, strengthen comprehensive utilization and waste treatment, the above-mentioned enterprises adopt advanced and applicable new technologies, new processes, new equipment and new materials to transform existing facilities and production process conditions, and 40% of their investment in purchasing domestic equipment can also be deducted from the enterprise income tax increased in the year of equipment purchase compared with the previous year. Third, the domestic equipment with investment credit can still be depreciated according to the original price of the equipment, and deducted when calculating the taxable income according to relevant regulations, and so on. In addition to the above preferential tax policies, the relevant preferential tax policies in the current tax law can also be applied. Four, foreign trade and economic cooperation to encourage key leading enterprises to play a comparative advantage to participate in international competition, improve product competitiveness. Actively support key leading enterprises to explore foreign markets and expand agricultural products exports. In accordance with the relevant provisions of the Central Foreign Trade Development Fund, subsidies will be given to the financing of export projects of agricultural products and their processed products that meet the use direction and conditions of the Central Foreign Trade Development Fund. With reference to international practice, we will continue to increase support for key leading enterprises to earn foreign exchange through export. Agricultural products processing equipment that meets the national high-tech catalogue and the import projects approved by the relevant state departments shall be exempted from import duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods Not Duty Free for Domestic Investment Projects (Guo Fa [1997] No.37). Simplify administrative examination and approval procedures, relax examination and approval conditions, and support key leading enterprises to expand exports. Appropriately reduce the qualifications of key leading enterprises to set up import and export companies and appropriately relax the business scope. Encourage the circulation of Sino-foreign joint venture agricultural products and use their sales network to promote China agricultural products to enter foreign sales outlets and distribution centers. Five, investment and financing to encourage key leading enterprises to raise funds through multiple channels. Actively learn from the experience of investment and financing at home and abroad, and use assets reorganization, holding, equity participation, merger and leasing to expand the scale of enterprises and enhance their strength. Key leading enterprises that meet the requirements can apply for stock issuance and listing after implementing a standardized corporate system. The key leading enterprises that have been listed should make good use of the preferential policies for allotment of shares of agricultural listed companies. It is necessary to create conditions to encourage key leading enterprises to use foreign capital to carry out joint ventures and cooperation. Actively explore the establishment of an investment fund for agricultural industrialization development with key leading enterprises as the main body.