Papers Category:Fiscal Levy Papers
- Financial And Tax Rules Papers
Post Time:2011-12-17 15:48:00
[Abstract] 'melamine' and 'milk powder incident', the Chinese dairy industry is facing a consumer credit crisis, in such a context, how to stand out in Heilongjiang Province, greatly improve the dairy industry to become placed in front of important people in Heilongjiang issue this paper, the dairy industry from the current economic situation, combined with the local regional economic development situation and existing problems, proposed the development of dairy industry in Heilongjiang province, fiscal policy recommendations.
[Keywords] Hadaqi; dairy industry; tax policy
From September 2008 national survey of milk powder and liquid milk can be found, was detected 87 (Source: AQSIQ) did not find 'melamine,' the dairy enterprises in Heilongjiang Province, 24, accounting for all no problem more than a third of enterprises in Heilongjiang Province, in addition to Qi Ning Dairy Co., Ltd. production of infant formula milk powder 2 above problems other than the base powder, the remaining companies were not detected in the detection of 'melamine.'
The test results, on the one hand reflects the Heilongjiang Province, on the dairy industry to comply with the overall results-oriented business philosophy emphasizes integrity; the other hand, Heilongjiang Province, the future development of the dairy industry a new challenge. Here, from Government tax policy perspective, to analyze how to vigorously promote the dairy industry in Heilongjiang Province further development.
First, the development of dairy industry in Heilongjiang Province, the reality of conditions
(A) the development of dairy industry in Heilongjiang Province, the natural conditions
Heilongjiang Province, northeast China, is China's most northern location, the highest latitude of the provinces, north and south across the 10 latitude, is temperate, cold temperate continental monsoon climate, four distinct seasons, summer rain with the hot season. With which the climate is conducive to the growth of corn for the cows to provide good quality growth and development, low cost, large quantities of grain, straw, with the development of the unique advantages of high-quality dairy; Meanwhile, Heilongjiang Province, has 6500 acres of grassland, annual forage 8 million tons (source : Heilongjiang Provincial People's Government Web site) These are natural conditions of production in Heilongjiang Province, green, safe milk provides a unique location, climate and resource conditions.
(B) the development of dairy industry in Heilongjiang Province, the basic conditions of enterprises
In recent years, Heilongjiang Province, as a priority the development of the dairy industry, and policy in the province with the goal to build the dairy, the dairy industry to be comprehensive and rapid development. Currently, the province has a dairy processing 74 companies, daily processing capacity of 19,000 tons of fresh milk. the amount of milk produced by all companies about the country's 1/7-1/6 or so, is second only to Inner Mongolia's second largest dairy base end of .2007 data show that the province reached 1.81 million dairy herds, milk production is 4.78 million tons, ranking the country second. formed a province of Harbin, Daqing, Qiqihar, agriculture, dairy base area-based cluster. (Source: Heilongjiang Animal Husbandry and Veterinary Bureau website)
(C) to develop national macro-policy context, the dairy industry
September 2007, the State Council issued the <<State Council on the promotion of sustainable and healthy development of the dairy industry comments>> (Guo Fa  No. 31), <<view>> that the state must do a good job promoting milk in five areas industry development, including the dairy industry in terms of ideology remain fully aware of the importance of sustained and healthy development and urgency; that promote sustained and healthy development of the dairy industry guidelines and to implement the basic principles; proposed dairy and healthy development of the main tasks and priorities; increase dairy development policy support; in organizational leadership, the implementation of policy measures to increase the intensity. In addition, the Ministry of Agriculture also proposed to take significant measures to promote sustained and healthy development of China's dairy industry which has a comprehensive system of dairy cattle breeding ; rationalize the raw milk price formation mechanism; speed up dairy farming patterns; enhanced support and services; strict labeling system for liquid milk. In June 2008, the National Development and Reform Commission issued <<Dairy Industry Industrial Policy>> (No.
35 of 2008), which relates to policy objectives, industrial distribution, industrial access, 12 in milk supply, since the founding of our country release of the first system of dairy industry a policy that required in the layout of the dairy industry should give full play to advantages of the traditional dairy areas of resources, adjust and optimize industrial layout in which the traditional advantages of regions including the Northeast, policies to speed up the out of the traditional advantages of regional irrational, small scale, backward technology capacity; dairy suburbs of big cities to speed up the pace of modernization of the dairy industry. The formation of distinctive characteristics, reasonable layout, and coordinated development of the dairy industry, a new pattern.
(D) the local government attaches great importance to Provincial People's Congress in 2003 passed the 'Heilongjiang Dairy Regulations >>.
<< Regulations' should have the conditions dairy cows bases, raw milk sales and acquisitions, security and so explicitly dairy provisions Black G,  No. 41 document <<Heilongjiang Provincial People's Government on the promotion of sustainable and healthy development of the dairy industry views>> that, in future work to improve the raw milk price mechanism, regulate the milk market order, protect legitimate rights and interests of all sectors; strengthening enterprises in their development; vigorously promote the standardization of production, accelerate the transformation of the mode of growth, increasing milk production and efficiency levels.
2008 <<Heilongjiang Province, ten million tons of milk strategic project planning>> start, 'Planning>> that want to increase the production base construction is expected by 2012, the province's dairy processing enterprises annual processing capacity will reach 1 100 tons, annual output value will reach 600 billion yuan, profits of over 3.7 billion yuan, output value of 31.5 billion yuan to achieve Cow, dairy processing industry output value reached 600 billion yuan, profits of 3.7 billion yuan or more. Dairy cattle breeding and strive to increase coverage to 60%, the average cow yields to 5.5 tons (Source: Heilongjiang Provincial People's Government website)
(E) 'Hadaqi' industrial corridors of the dairy industry in Heilongjiang Province, provided a historic opportunity
2005 'Hadaqi' Industrial Corridor Heilongjiang provincial government made a major decision is a strategic move to achieve sustainable development of the region as a leader in Harbin, Daqing and Qiqihar backbone for the region, including along the Zhao Dong, Anda and other cities, including the industry is relatively concentrated economic zone, is the strongest economy in Heilongjiang Province, the highest in the level of industrialization of the region is in full play to comparative advantages, based on the outstanding advantages of the industrial chain and industrial integration Development of dominance in the agricultural and sideline products deep processing full play to regional ecological and resource advantages, which focuses on the development of the dairy industry, to encourage the use of advanced and applicable technologies and high technology, accelerate the pace of industrial upgrading, the food industry to improve the extent and intensive agricultural conversion the proportion of agricultural products processing and utilization standards, and achieve large-scale production and management, specialty food green healthy new food industry as the leading system in the dairy industry, the development of sterilizing milk, yogurt, milk formula, functional milk powder, skim milk powder and cheese and so on.
Second, the status of the dairy industry in Heilongjiang Province and the lack of
(A) low milk prices, damage the interests of dairy farmers
Since 2006, China's dairy farming began a significant decline in efficiency, some dairy farmers losses, the phenomenon of individual regions of the slaughter of cattle, largely because feed prices, low price of raw milk. Deep-seated reasons mainly: dairy cattle breeding low level of coverage and yield, the more backward farming methods; dairy processing enterprises and farmers interests will not ring true, raw milk pricing mechanism is unreasonable; processing enterprises of vicious competition, the market order is not standardized; quality assurance system is not perfect, liquid milk identification system is not implemented; consumer groups, cultivate lag, market development efforts is not enough.
In 2008, the global financial crisis, exports decline milk, seven months before the national export milk powder 34,000 tons in August 8077 tons, only 48 tons in October, a decrease of 99.4% (Source: National Bureau of Statistics website .) big package milk powder to foreign imports of similar products below cost the province more than 35% of the price to enter the China market to seize a large package of domestic milk market, dairy processing business inventories led me to continue to increase, decrease efficiency, increase business risk, interests of dairy farmers while further damage.
(B) the impact of imports of dairy products, intense competition in the domestic dairy
As the global economic downturn, foreign milk powder to China for dumping low-cost way, crowding out of domestic milk market, the first seven months of 2008 the country imported milk powder 53,000 tons in August 4686 tons in October soared to 7570 tons, an increase of 61.6% in August (Source: National Bureau of Statistics website). According to the U.S. Dairy Export Council released statistics show that in July 2008 FOB world whole milk powder for 4 $ 150 in August 3 150 U.S. dollars, down to $ 2,600 in September, the future international market prices have continued to decline, expected in July 2009 will have 10 tons of big package milk powder to enter the China market, more than the year 2007, total imports in so that the international competitive situation, the current backlog of large domestic packaging milk, dairy efficiency decline, Cow grim.
'Sanlu milk powder' incident, domestic milk sales were down 40%, affected by domestic double reason, made a big package milk powder market, a serious recession, the big package milk powder production backlog of more than 30 million tons. Although the Heilongjiang Province is only in the 'Sanlu incident,' not a lot of milk down the provinces, Heilongjiang Province, but formula powder production capacity is limited, about 50% of the large packaging capacity to produce only milk present, Heilongjiang Province, a large packing milk powder stocks three million tons, due to a large increase in business inventories packaging milk processing, lower performance, Heilongjiang Province, about 1 / 3 of the closure of small dairy enterprises have ceased production. (Source: Heilongjiang Animal Husbandry and Veterinary Bureau website) Links to free download http://eng.hi138.com
(C) the dairy regulatory system, marketing system is not sound Dairy quality supervision, there is also the phenomenon of monitoring system is not perfect, although the local government policy on the quality of milk to make strict demands, but in some areas there are still non-compliant milk, such as watered milk, contamination, deterioration, odor, there are outbreaks of milk, while there are livestock, industry and commerce, quality and technical supervision, prices and other relevant administrative departments and their staff did not perform cow epidemic prevention and quarantine management responsibilities, the Infected cows not treated phenomenon, and do not timely report or bring complaints received, favoritism, abuse of power, dereliction of duty and so on.
In dairy marketing, but also a certain lack of marketing concepts, marketing system is not fully developed. Although milk production in northern Heilongjiang province, but due to the economic development has lagged behind other parts of the provinces, the lack of organized marketing network, to establish a green brand image of the lack of sufficient knowledge, this is actually hindering the dairy industry in Heilongjiang Province, the further development of .
Third, to develop the dairy industry in Heilongjiang Province, fiscal policy recommendations
(A) from the national level
1 the expansion of export volume and sales of domestically produced dairy milk marketing companies to give tax incentives from the national level, to meet the export requirements of the enterprise and key support, you can inspection process, give the export clearance procedures simplified, in the export give more favorable tax treatment; while for domestic milk production and sales and use tax policy to give businesses incentives and financial subsidies. In addition, milk can be established national reserve system, subsidies to enterprises and organizations producing reserves by stabilizing milk prices, and thus stabilize farmers income.
(2) tax incentives to strengthen domestic companies dairy base with foreign dairy companies, China's biggest dairy processing enterprises monopolized the domestic basic advantage of high-quality milk base, but as China's accession to the WTO since the foreign began to penetrate into China's milk base, although the current ratio is not high, but the effect and trends should not be overlooked. Therefore, China must focus on dairy milk base, in this regard, the State could finance , the companies take the joint of the tax policy tend to give, do not give foreign companies more opportunities should be built to support the interests of coupling mechanism to change among farmers and business situation of dishonesty. The current dairy farmers can implement to promote cooperative economic organizations give duty-free treatment to improve the degree of organization of dairy farmers, dairy farmers in the dairy industry to improve the chain's right to speak, so that farmers can protect their interests.
(B) At the local level
1, increase financial subsidies for dairy farmers, to change the situation upside down prices because of the small-scale dairy enterprises and scattered, highly competitive, low milk prices, coupled with the extrusion of foreign dairy imports, making the main interests of all sectors allocation problems, eventually leading to damage to the interests of dairy farmers, and thus the above-mentioned phenomenon of early retirement slaughter of cattle. In order to change this situation, local governments can take to the farmers to further direct or indirect financial subsidies, preferential policies, such as taking milk pound of milk sold to certain agricultural subsidy system to ensure that dairy farmers on the basis of the preservation and increase revenue to dairy farmers in the purchase of farming equipment and fodder subsidies, or to buy milk for dairy subsidies, indirect subsidies to dairy farmers, and then coordinate the distribution of benefits, so that all sectors of the dairy industry value chain connected. Also, the Government can take measures to make tax incentives to encourage farmers to go dark road of co-operative, it is easy to manage, the use of advanced technology, lower costs, increase revenue, in order to achieve the modernization of agriculture, milk.
(2) the introduction of reduction, tax policies to encourage domestic enterprises to 'Hadaqi' investment, the introduction of dairy production of advanced technology now, 'Hadaqi' building has taken shape, has a certain industrial cluster effect, state and local The Government has entered 'Hadaqi' high-tech companies to make tax relief in respect of preferential treatment, for example, to the industrial corridor of investment tax incentives are developed within the industrial corridor of land use, land for new construction required to pay compensation user fees, in addition to the central government 30% of the parts, the 70% provincial portion of all proceeds to local financial return, while from the other provinces, abroad and put into operation more than 100 million yuan of fixed asset investment projects, according to the provincial finance the introduction of the total investment in fixed assets 5 ‰ for the introduction of the project to give a one-time award of local government (Source: Black the G (2005) 30) These provisions outside the province to attract domestic and foreign investment to the corridor play a role in promoting However, in the development of the dairy industry is no specific incentives, local governments can apply for investment in factories, high-tech enterprises in the dairy value-added tax, the fixed assets of the discounts given to more favorable treatment.
3 Establishment of financial special fund to support the dairy industry innovation go 'marketing research' with the road, local governments can set up special funds for the dairy industry in the production processes, quality dairy products, scientific management, R & D spending appropriate subsidies or incentives, or the government as a platform to build bridges of cooperation between universities and enterprises, encourage enterprises and universities, thereby enabling the production enterprises, research and development by universities or other research institutions to undertake, the real 'marketing research' The fully integrated. 4 of dairy science and technology, marketing personnel to implement 'a tax' relief.
On the dairy industry in the development process to make a significant contribution to the scientific and technical personnel of the award, the government can 'tax' give appropriate relief treatment, to encourage scientists to work the same time, enterprises should create their own brand, we must establish good coverage, quality service marketing network, so that consumers understand the Heilongjiang dairy business integrity first, quality first good image of the Government in this regard in the marketing ability of the enterprise, to establish a good corporate image to make a significant contribution to the marketing staff salaries or one-time award given to 'a tax' relief preferential treatment to stimulate the marketing staff enthusiasm.
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