leading enterprises should meet the following conditions:
(1) organizational form of enterprises
legally established enterprises with independent legal personality, mainly engaged in the production, processing and circulation of agricultural products or electronic commerce of agricultural products and leisure sightseeing agriculture.
(II) Sales proportion of main products
The production, processing and circulation of agricultural products, e-commerce and leisure sightseeing agriculture are the main products, and the sales of main agricultural products operated by enterprises account for more than 8% of the total sales of enterprises; Sales revenue scale: grain, cotton and oil (including sericulture) 1. More than 5 million yuan; 2, livestock and poultry more than 9 million yuan; 3, aquatic products more than 8 million yuan; 4, gardening (vegetables, fruits, flowers, seedlings) more than 5 million yuan; 5, forestry more than 9 million yuan; 6, leisure and sightseeing agriculture 3 million yuan, receiving more than 25 thousand tourists a year; 7, rural e-commerce category 5 million yuan (B2C) or 5 million yuan (B2B) or more.
(III) Enterprise scale
Leading enterprises in production, processing and circulation, with total assets and fixed assets scale: grain, cotton and oil (including sericulture) 8 million yuan and more than 5 million yuan; 2, livestock and poultry 6 million yuan and more than 4 million yuan; 3, aquatic products 5 million yuan and more than 3 million yuan; 4, gardening (vegetables, fruits, flowers, seedlings) 5 million yuan and more than 3 million yuan; 5, forestry 6 million yuan and more than 4 million yuan; 6, the market category of 8 million yuan and more than 5 million yuan; 7, leisure and sightseeing agriculture 2 million yuan and more than 1 million yuan; 8, rural e-commerce category 2 million yuan and more than 1 million yuan.
The leading agricultural product market-driven enterprises that have established raw material bases in the province have a turnover of more than 5 million yuan in the specialized wholesale market and more than 1 billion yuan in the comprehensive wholesale market of agricultural products.
(IV) Enterprise benefits
The return on net assets of an enterprise (in the last two years) should be higher than the interest rate of bank loans in the same period, and the enterprise does not owe taxes, wages, interest, social insurance and losses.
(5) corporate liabilities and credit.
the asset-liability ratio of the enterprise is lower than 6%, and the credit rating of the enterprise bank is above A level (including A level).
earnestly implement the agreements or contracts signed with farmers.
(6) the driving ability of enterprises.
enterprises establish a reliable and stable interest linkage mechanism with farmers by signing economic contracts with farmers' professional cooperative economic organizations, village collective economic organizations, family farms, rural brokers or farmers, or by entrusting production, ordering agriculture, participating in dividends and returning profits.
enterprises such as grain, cotton, oil (including silkworm) and specialized wholesale markets for agricultural products have driven 1, households or the base area is more than 5, mu (special grain has been appropriately relaxed).
enterprises in livestock, poultry, forestry and other industries have driven more than 5, households.
enterprises in horticulture (vegetables, fruits, flowers, seedlings), aquatic products, markets, e-commerce, leisure sightseeing agriculture and other industries have driven 3, farmers or the base area is over 5, mu.
appropriately relax the requirements on the number of farmers and the base area driven by special and large-scale breeding enterprises.
(7) production base.
enterprises have established a stable and large-scale raw material production base in the province.
raw materials provided by provincial bases account for more than 6% of the processing capacity of enterprises, of which raw materials purchased through signing contracts, shareholding or cooperation account for more than 65%.
(8) product competitiveness.
the main products conform to the industrial policy, environmental protection policy and quality management standard system, and the production and sales rate is over 9%.
at the same time, the product quality, scientific and technological content and new product development ability of the enterprise are at the leading level in the same industry. In that year, the product research and development expenditure of the enterprise accounted for more than 1% of the enterprise sales.
(9) provincial-level leading enterprises are produced in municipal-level leading enterprises in principle.
Jiangsu Province should provide the following materials to declare provincial leading enterprises
(1) Fill in the Application Form for Provincial Leading Enterprises of Agricultural Industrialization in Jiangsu Province; (2) A copy of the industrial and commercial business license; (3) Balance sheet and profit and loss statement of the previous year issued by a qualified accounting firm; (4) Credit rating certificate issued by the financial department within the validity period; (five) the certificate of property rights of the production base or a copy of the contract and agreement for the use of land and production facilities signed by the enterprise and the relevant units; (VI) Signing contracts and agreements with farmers' professional cooperative economic organizations, village collective economic organizations, family farms, rural brokers or farmers to drive farmers in the form of purchase and sale of agricultural products, order farming, share dividends and profit return, and a list of farmers (name, address, contact number) accounting for 5% of the driven farmers or relevant certification materials; (seven) the tax payment certificate issued by the local tax department of the enterprise in the previous year; (eight) the labor and social security departments issued by the enterprise to pay wages and social endowment insurance for employees; (9) Certification materials on product quality, environmental protection, scientific and technological achievements, trademarks, patents, etc.: copies of certificates of origin of agricultural products, pollution-free certificates, green food certificates or organic food certificates; 2, a copy of the provincial famous trademark, provincial famous brand products, provincial famous brand agricultural products certificate; 3, enterprise quality management system certification, environmental protection standards assessment certificate, occupational safety and health management system certification and other copies; 4, a copy of the patent certificate; 5. A copy of the trademark registration certificate; 6, enterprise management system and financial system.
The role of key leading enterprises in agricultural industrialization:
First, it promoted the adjustment of agricultural structure and promoted the development of agricultural industry.
second, it promoted the development of agricultural products processing industry.
Third, it promoted the application and popularization of agricultural practical technology and improved the content of agricultural science and technology.
fourth, it has increased farmers' income and promoted the sustainable development of agriculture and rural economy.
5. When enjoying government subsidies and interest subsidies for enterprises, priority will be given to leading agricultural enterprises.
6. Leading agricultural enterprises are the key to agricultural industrialization, and the government will pay special attention to them.
VII. Applying for a leading enterprise represents the position of the enterprise in this industry, which has a good brand promotion for the reputation and integrity of the enterprise.
Special support policies enjoyed by key leading enterprises in agricultural industrialization:
Financial policy
(1) Flexible use of monetary policy tools, arrangement of loan plans, timely increase of re-loans, and support for the needs of financial institutions for supporting agriculture.
(2) further clarify the key points of financial institutions to support agriculture and 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 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 development of agricultural industrialization in the western region.
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. Some major agricultural projects must be undertaken by leading enterprises.
tax policy
(1) corporate income tax relief for domestic-funded enterprises: the income of state-owned agricultural enterprises and institutions engaged in planting, aquaculture and primary processing of agricultural and forestry products is temporarily exempted from corporate income tax.
(2) enterprise income tax relief for foreign-funded enterprises: for productive foreign-invested enterprises with an operating period of more than 1 years, the enterprise income tax will be exempted in the first and second years from the year when they start to make profits, and the enterprise income tax will 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 be reduced by 15%-3% according to the taxable amount in the next 1 years after approval.
(3) in accordance with the relevant provisions of the central foreign trade development fund, foreign trade and economic cooperation will give discount 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. Referring to the international practice, we will continue to increase support for key leading enterprises to earn foreign exchange through export. For agricultural products processing equipment that meets the national high-tech catalogue and the import projects approved by the relevant state departments, import duties and import value-added tax are exempted.
(4) Investment and financing encourage key leading enterprises to raise funds through multiple channels, actively learn from the investment and financing experience at home and abroad, and expand the scale of enterprises and enhance their strength by means of asset restructuring, holding, equity participation, merger and leasing. Key leading enterprises that meet the requirements may apply for issuing shares for listing after implementing a standardized corporate system. Key leading enterprises that have been listed should make good use of the preferential policies of agricultural listed companies in rights issue. 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.
According to the document jointly issued by the relevant state ministries and commissions, the standards for key leading enterprises (national level) are as follows:
First, the fixed assets of enterprises in eastern China reach more than 5 million yuan; In the past three years, the sales volume has exceeded 2 million yuan; The annual transaction volume of the wholesale market of origin is more than 5 million yuan.
Second, the economic benefit is good, and the asset-liability ratio of enterprises is less than 6%; The product has strong transformation and value-added ability, the bank's credit rating is above A level (inclusive), and it has the ability to resist market risks.
Third, it has a strong driving ability and a sound interest linkage mechanism in all aspects of production, marketing and sales, which can drive more farmers; There is a stable large-scale raw material production base.
fourth, the product has a competitive advantage in the market. Key leading enterprises should be built into modern enterprises with scientific management, advanced equipment and strong technical force, and become the leader of processing, the intermediary of market and the center of service.
application process of national key agricultural leading enterprises in agricultural industrialization
1. application conditions
1. Listed leading agricultural enterprises in the province.
2。 Products operated by enterprises. The added value of processing and circulation of agricultural products in enterprises accounts for more than 7% of the added value.
3。 Enterprise benefit. The rate of return on total assets of enterprises should be higher than the interest rate of bank loans in the same period; Enterprises should not owe taxes, wages, social insurance, depreciation and losses.
4。 Scale of processing and circulation enterprises. Total assets of more than 1 million yuan, sales revenue of 1 last year. More than 5 million yuan.
5。 The transaction scale of the specialized wholesale market of agricultural products is more than 1 billion yuan.
6。 Corporate debt and credit. The asset-liability ratio of enterprises should generally be lower than 6%; The credit rating of the enterprise bank is above Grade A (inclusive).
7。 Enterprise driving ability. Drive more than 3, farmers by establishing a reliable and stable interest linkage mechanism; In the process of processing and circulating agricultural products, the raw materials or goods purchased by enterprises through concluding contracts, shareholding and cooperation account for more than 7% of the required raw materials or goods sold.
8。 Enterprise product competitiveness. In the same industry, the enterprise's product quality, product technology content and new product development ability are at the leading level, and the leading products conform to the national industrial policy, environmental protection policy and quality management standard system, and the production and sales rate is over 93%.
ii. application materials
1. The assets and benefits of the enterprise audited by a qualified accounting firm; Credit standing of the enterprise certified by the bank where the account is opened; Enterprises provided by agricultural departments at or above the county level can drive farmers' ability and interest linkage.
2。 Fill in the "Statistical Table on the Application of National Key Leading Enterprises".
3。 The reporting enterprise should prepare a VCD that reflects the operation of the enterprise (about 2 minutes, and then report it after being selected).
4。 The municipal people's government at or above the prefecture level or the departmental level unit issued a letter of recommendation.
I hope the above contents can help you. If you have any questions, please consult a professional lawyer.
Legal basis:
Article 1 of Interpretation of the Ministry of Finance on Relevant Issues of Government Subsidy Standards
The government subsidy standards stipulate that government subsidies related to the daily activities of enterprises should be included in other income or offset related costs and expenses according to the essence of economic business. Government subsidies unrelated to the daily activities of enterprises shall be included in non-operating income and expenditure. Government subsidy guidelines do not define "daily activities". Under normal circumstances, if the cost of government subsidy compensation is an item in operating profit, or the subsidy is closely related to daily sales and other business activities (such as VAT refund upon collection, etc.), it is considered that the government subsidy is related to daily activities.