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1、税收优惠，盈利能力增强；三是我国农产品加工企业的发展间接刺激农业经济发展、农民收入和就业机会增加。第六，根据我国税收支持农产品加工企业的不足之处结合发达国家促进农产品加工企业发展的实践经验，我国应从以下几个方面完善税收政策：加大税收优惠政策的力度，探索和创新税收优惠方式。进一步完善增值税、关税和企业所得税等税收政策，促进我国农产品加工企业经济效益提升和经济发展新常态。关键词：农产品加工企业税收政策税收负担政策效应ABSTRACTIssuesofagriculture,farmer,andruralareaarepriorityofnationale
2、conomyandsocialdevelopment.The2015governmentreportexpresslyproposedtheguaranteeofgrainsafetyandhighlyefficientagriculture.Agriculturalproductsprocessingenterprisesaretheleadingplayersinmodernagricultureandalsothecoreofagricultureindustrialization.Agriculturalproductsprocessing
3、enterprisesareimportantapproachtoagriculturaldevelopmentandensuringfarmer’sincomeandstrategicmethodofexpandingagriculturalindustrialchainandsatisfyingdiversityofproduce.Atpresent,China’sagriculturalproductsprocessingenterprisesareexpandingthesizeandgainingacertaineffectbutther
4、eisstillcertaingapwithdevelopedcountries.Thedevelopmentofagriculturalproductsprocessingenterprisesisaffectedbymanyaspectssuchasrawmaterial,market,andeconomicpolicyamongwhichtaxpolicyistheimportantmethodtosupportagriculturalproductsprocessingenterprises.InChina,thecurrenttaxpol
5、icyofagriculturalproductsprocessingenterprisesneedsimprovementinstrengthandwidth.Thesupportforagriculturalproductsprocessingenterprisesisnotenoughnorwell-targeted.Therefore,furtheradjustmentandimprovementareneededforthepreferentialpoliciesoftaxforagriculturalproductsprocessing
6、enterprises.Thispaperappliedpanelmodel,timeseriesanalysis,andcaseanalysisandsummarizedproblemsinaspectssuchasvalue-addedtax,tariff,andincometaxofagriculturalproductsprocessingenterprisesinChinabasedontaxpoliciesofagriculturalproductsprocessingenterprisesatdifferentstages.Itmad
7、ereferenceforrelatedexperienceoftaxpolicyofagriculturalproductsprocessingenterprisesinAmerica,EU,Japan,SouthKorea,andothercountrieswithsuggestionstoimprovetaxpoliciesofagriculturalproductsprocessingenterprisesinChina.Themainresearchconclusionsareasfollows：First,taxpolicythatsu
8、pportsChina’sagriculturalproductsprocessingenterprisesisbased
