Research on Tax Policies to Promote Agricultural Modernization Development

Abstract

Agriculture constitutes a fundamental sector of national economic development, and the steady growth of agriculture-related industries has contributed significantly to job creation and increased value output in the Chinese economy. The central government has consistently prioritized the healthy and sustainable development of agriculture, implementing various policies to support agricultural enterprises in enhancing their market competitiveness. This includes a wide range of tax support measures. On the other hand, the effectiveness of policy incentives in encouraging enterprises to improve their operations is unclear, given that most agricultural enterprises in the country face challenges such as small size, outdated information, weak management capabilities and poor resistance to market risks and uncertainties. This paper aims to examine the role of tax policy in the industrialised management of the agricultural sector. This paper seeks to provide new insights into governance in this area by exploring the moderating role of tax policies on the relationship between Chinese agribusinesses and their management. The findings will provide policy makers with responsible recommendations for enhancing the effectiveness of tax policies and other agriculture-related policies.