Leading enterprises refer to enterprises that have deep influence, appeal, demonstration and guidance on other enterprises in the same industry in a certain industry, and have made outstanding contributions to the region, industry or country.
Leading enterprises cover three industries, including production and processing enterprises, intermediary organizations, professional wholesale markets and other circulation enterprises. It is different from the general industrial and commercial enterprises. It shoulders the responsibility of opening up markets, innovating technology, driving farmers and promoting regional economic development. It can drive the adjustment of agricultural and rural economic structure, drive the development of commodity production, and promote agricultural efficiency and farmers' income. As long as they have the ability to expand the market, can carry out deep and fine processing of agricultural products, provide farmers with a series of services, and drive thousands of households to develop commodity production and go to the market, they can be the leader.
According to the document jointly issued by relevant national ministries and commissions, the standards for key leading enterprises (national level) are: first, the fixed assets of enterprises in eastern China are more than 50 million yuan; The sales volume in recent three years is more than 200 million yuan; The annual trading volume of the wholesale market at the origin is more than 500 million yuan. Second, the economic benefits are good, and the asset liability ratio of enterprises is less than 60%; The product transformation and value-added capability is strong, the bank credit rating is above A (including A), and it has the ability to withstand market risks. Third, it has strong driving capacity and a sound benefit linkage mechanism in all links of production, processing and marketing, which can drive more farmers; There is a stable and large-scale raw material production base. Fourth, the products have market competitive advantages. Key leading enterprises should be built into modern enterprises with scientific management, advanced equipment and strong technical force, and become the processing leader, market intermediary and service center.
Supporting policies
For key leading enterprises, the state will select a batch of leading enterprises in a planned and phased manner nationwide to give key support in terms of base construction, raw material procurement, equipment introduction and product export. Conditions for key leading enterprises
1. Large scale
The scale of fixed assets in the eastern region is more than 50 million yuan, the central region is more than 30 million yuan, and the western region is more than 20 million yuan; In recent three years, the annual sales volume in the eastern region is more than 200 million yuan, the central region is more than 100 million yuan, and the western region is more than 50 million yuan; The annual trading volume of the wholesale market at the place of origin is more than 50000 yuan.
2. Good economic benefits
The asset liability ratio of the enterprise is less than 60%.
3. Strong driving ability
A sound interest linkage mechanism in all links of production, processing and sales can drive more farmers; There is a stable and large-scale raw material production base.
4. The product has market competitive advantage
High technology content and great market potential; It has a sound marketing network, and its market share is in the forefront of similar products, and is relatively stable.
National support policies for key leading enterprises
1. Financial policy
(1) We should flexibly use monetary policy tools, arrange loan plans, increase refinancing in a timely manner, and support financial institutions' funding needs for supporting agriculture.
(2) Further clarify the focus of financial institutions' support for agriculture, and improve the financial service system supporting agricultural industrialization.
(3) Focus on leading enterprises, high-tech agriculture and featured agriculture, and strengthen financial services to support agricultural industrialization.
(4) Support the construction of rural infrastructure and ecological environment, and create conditions for agricultural industrialization.
(5) Support the development of characteristic agriculture in the western region and promote the industrialization of agriculture in the western region.
2. Fiscal policy
In order to guide leading enterprises to drive production bases and farmers in a large scale, and form a new pattern of industrialized operation of leading enterprises plus production bases and farmers, the central finance should continue to support the construction of production bases driven by key leading enterprises, and local finance should also make specific arrangements.
3. Tax policy
(1) Domestic enterprises
Reduction and exemption of enterprise income tax: the income of state-owned agricultural enterprises and institutions engaged in planting, breeding and primary processing of agricultural and forestry products is temporarily exempted from enterprise income tax.
(2) Foreign funded enterprises
Reduction and exemption of enterprise income tax: For productive foreign-invested enterprises with an operation period of more than 10 years, the enterprise income tax shall be exempted in the first and second years from the year when they start to make profits, and the enterprise income tax shall be reduced by half in the third to fifth years. For foreign-invested enterprises engaged in agriculture, forestry, animal husbandry and located in economically underdeveloped remote areas, the enterprise income tax may continue to be reduced by 15% - 30% according to the amount of tax payable within the next 10 years upon approval.
(3) Foreign trade and economic cooperation
In accordance with the relevant provisions of the Central Foreign Trade Development Fund, discount interest shall be given to the financing of agricultural products and processed products export projects that meet the use direction and conditions of the Central Foreign Trade Development Fund. With reference to international practices, continue to increase support for key leading enterprises to earn foreign exchange through export. Import tariff and import value-added tax shall be exempted for agricultural product processing equipment that conforms to the national high-tech catalog and the import projects approved by relevant national departments.
(4) Investment and financing
Encourage key leading enterprises to raise funds through multiple channels, actively learn from domestic and foreign investment and financing experience, and expand the size of enterprises and enhance their strength by means of asset restructuring, holding, equity participation, merger, lease and other ways. Qualified key leading enterprises may apply for issuing shares for listing after implementing a standardized corporate system. The listed key leading enterprises should make good use of the preferential policies of agricultural listed companies in share allotment. Create conditions to encourage key leading enterprises to use foreign capital to carry out joint ventures and cooperation. Actively explore the establishment of agricultural industrialization development investment fund with key leading enterprises as the main body
(Editor in charge: Bai Yu)
