A leading enterprise refers to a company in a certain industry that has a profound influence, appeal, and a certain demonstration and guidance role on other companies in the same industry; and makes a contribution to the region, industry or country. Enterprises with outstanding contributions.

Leading enterprises should meet the following conditions:

(1) Enterprise organizational form

Established in accordance with the law and engaged in agricultural product production, processing, circulation or agricultural product e-commerce and It is an enterprise with independent legal personality whose main business is leisure, sightseeing and agriculture.

(2) Proportion of sales of main products

Mainly engaged in the production, processing and circulation of agricultural products, e-commerce and leisure and sightseeing agriculture, the sales of main agricultural products operated by the enterprise account for More than 80% of total sales; sales revenue scale: grain, cotton and oil (including sericulture) more than 150 million yuan; 2. Livestock and poultry more than 90 million yuan; 3. Aquatic products more than 80 million yuan; 4. Horticulture ( Vegetables, fruits, flowers, seedlings) category of more than 50 million yuan; 5. Forestry category of more than 90 million yuan; 6. Leisure and sightseeing agriculture category of 30 million yuan, with an annual reception of more than 250,000 tourists; 7. Rural e-commerce category of 50 million yuan Yuan (B2C) or more than 500 million Yuan (B2B).

(3) Enterprise scale

Leading enterprises in production, processing and circulation, total assets and fixed asset scale: grain, cotton and oil (including sericulture) 80 million yuan and 50 million yuan 2. Livestock and poultry: 60 million yuan and 40 million yuan; 3. Aquatic products: 50 million yuan and 30 million yuan; 4. Horticulture (vegetables, fruits, flowers, seedlings): 50 million yuan and 30 million yuan and above; 5. Forestry category: 60 million yuan and above 40 million yuan; 6. Market category: 80 million yuan and above 50 million yuan; 7. Leisure and sightseeing agriculture category: 20 million yuan and above 10 million yuan; 8. Rural e-commerce category: 2,000 yuan Ten thousand yuan and more than 10 million yuan.

Leading agricultural product market-driven enterprises that have established raw material bases in the province have a professional wholesale market turnover of more than 500 million yuan and a comprehensive agricultural product wholesale market of more than 1 billion yuan.

(4) Enterprise benefits

The return on net assets of the enterprise (in the past two years) should be higher than the bank loan interest rate in the same period, and the enterprise owes no taxes, wages, or interest. , No social insurance payments owed, no losses.

(5) Corporate liabilities and credit.

The enterprise's asset-liability ratio is less than 60%, and the enterprise's bank credit rating is above Grade A (including Grade A).

Effectively implement the agreements or contracts signed with farmers.

(6) Enterprise driving ability.

Enterprises sign economic contracts with farmers’ professional cooperative economic organizations, village collective economic organizations, family farms, rural brokers or farmers, or in the form of entrusted production, order farming, stock dividends and profit returns, etc. Farmers should establish a reliable and stable interest linkage mechanism.

Enterprises such as grain, cotton, oil (including silkworms) and professional wholesale markets for agricultural products have driven 10,000 farmers or a base area of ??more than 50,000 acres (the special grain and special economy will be appropriately relaxed).

Enterprises in livestock, poultry, forestry and other industries have driven more than 5,000 farmers.

Enterprises in horticulture (vegetables, fruits, flowers, seedlings), aquatic products, markets, e-commerce, leisure and tourism agriculture and other industries have driven 3,000 farmers or a base area of ??more than 5,000 acres.

Appropriately relax the requirements for the number of farmers and base area for special and large-scale planting and breeding enterprises.

(7) Production base.

Enterprises should establish stable and large-scale raw material production bases in the province.

The raw materials provided by bases in the province account for more than 60% of the company's processing volume, of which raw materials purchased through contract signing, equity participation or cooperation account for more than 65%.

(8) Product competitiveness.

The main products comply with industrial policies, environmental protection policies and quality management standard systems, with a production and sales rate of more than 90%.

At the same time, the company's product quality, technological content, and new product development capabilities are at the leading level in the same industry. The company's product research and development funds accounted for more than 1% of the company's sales that year.

(9) Provincial leading enterprises are in principle generated from municipal leading enterprises.

Jiangsu Province needs to provide the following materials to apply for provincial leading enterprises

(1) Fill in the "Jiangsu Province Agricultural Industrialization Provincial Leading Enterprise Declaration Form"; (2) Copy of the industrial and commercial business license (3) The balance sheet and profit and loss statement of the previous year issued by a qualified accounting firm; (4) The credit rating certificate within the validity period issued by the financial department; (5) The property rights certificate of the production base or the certificate signed between the enterprise and the relevant unit Copies of contracts and agreements for the use of land and production facilities; (6) Signing contracts with farmers’ professional cooperative economic organizations, village collective economic organizations, family farms, rural brokers or farmers to promote the purchase and sale of agricultural products, order farming, stock dividends, profit returns, etc. Contracts and agreements of farmers and the list of farmers (name, address, contact number) accounting for 5% of the farmers driven, or relevant certification materials; (7) Certificate of tax payment status of the enterprise by tax category in the previous year issued by the local taxation department; (8) Labor and Proof of the company’s payment of employee wages, employee social pension insurance, etc. issued by the social security department; (9) Certification materials on product quality, environmental protection, scientific and technological achievements, trademarks, patents, etc.: certificate of origin of agricultural products, pollution-free certificate, green food certificate Or a copy of the organic food certificate; 2. Copies of the provincial famous trademark, provincial famous brand products, and provincial famous agricultural product certificates; 3. Copies of enterprise quality management system certification, environmental protection compliance assessment certificate, occupational safety and health management system certification, etc.; 4. Copy of patent certificate; 5. Copy of trademark registration certificate; 6. Enterprise management system and financial system.

The role of key leading enterprises in agricultural industrialization:

1. Promote the adjustment of agricultural structure and promote the development of agricultural industry.

2. Promote the development of agricultural product processing industry.

3. It has promoted the application and promotion of practical agricultural technologies and improved the content of agricultural science and technology.

Fourth, it has led to an increase in farmers’ income and promoted the sustainable development of agricultural and rural economies.

5. When enterprises enjoy government subsidies and interest subsidies, leading agricultural enterprises will be given priority.

6. Leading agricultural enterprises are the key to agricultural industrialization, and the government will pay special attention to them.

7. Apply for a leading enterprise, which represents the company’s status in the industry and has a good brand improvement for the company’s honor and integrity.

Special support policies enjoyed by key leading enterprises in agricultural industrialization:

Financial policies

(1) Flexibly use monetary policy tools, arrange loan plans, and increase investment in a timely manner Refinance loans to support financial institutions’ funding needs to support agriculture.

(2) Further clarify the focus of financial institutions in supporting agriculture and improve the financial service system that supports agricultural industrialization.

(3) Focus on leading enterprises, high-tech agriculture, and specialty agriculture, and strengthen financial services to support agricultural industrialization.

(4) Support the construction of rural infrastructure and ecological environment to 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 industrialized management pattern of leading enterprises plus production bases and farmers, for the enterprises driven by key leading enterprises The central finance must continue to provide support for the construction of production bases, etc., and local finance must also make specific arrangements. The entities responsible for some major agricultural projects must be leading enterprises.

Tax Policy

(1) Reduction and exemption of corporate income tax for domestic-funded enterprises: 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 taxation Corporate income tax.

(2) Corporate income tax reduction and exemption for foreign-invested enterprises: For productive foreign-invested enterprises with an operating period of more than 10 years, they are exempt from corporate income tax in the first and second years starting from the year when profits begin. , corporate income tax is halved from the third to the fifth year. For foreign-invested enterprises engaged in agriculture, forestry, animal husbandry and located in economically underdeveloped remote areas, upon approval, they can continue to be levied a reduced corporate income tax of 15%-30% based on the tax payable for the next 10 years.

(3) In accordance with the relevant regulations of the Central Foreign Trade Development Fund, foreign trade and economic cooperation will provide interest discounts for the financing of agricultural products and processed products export projects that meet the direction and conditions of use of the Central Foreign Trade Development Fund. With reference to internationally accepted practices, we will continue to increase support for key leading enterprises to earn foreign exchange through exports. Agricultural product processing equipment that complies with the national high-tech catalog and imported projects approved by relevant national departments are exempt from import tariffs and import value-added tax.

(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 use various methods such as asset reorganization, holding, equity participation, mergers, and leasing to expand the scale of enterprises and strengthen enterprises. strength. Qualified key leading enterprises can apply for stock issuance and listing after implementing a standardized company system. Key leading companies that have been listed on the market have made good use of the preferential policies of listed agricultural companies in terms of allotments. 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 funds with key leading enterprises as the main body.

According to documents jointly issued by relevant national ministries and commissions, the standards for key leading enterprises (national level) are:

First, enterprises in eastern my country have fixed assets of more than 50 million yuan; The sales volume in three years is more than 200 million yuan; the annual transaction volume in the wholesale market of the origin is more than 500 million yuan.

Second, the economic benefits are good, the enterprise's asset-liability ratio is less than 60%; the product has strong ability to transform and add value, the bank credit rating is A or above (inclusive), and it has the ability to withstand market risks.

Third, it has strong driving ability and a sound interest linkage mechanism in all aspects of production, processing and marketing, which can drive more farmers; it has 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 leader in processing, the intermediary in the market, and the center of service.

Agricultural Industrialization National Key Agricultural Leading Enterprise Application Process

1. Application Conditions

1. A listed provincial agricultural leading enterprise.

2. products operated by the enterprise. The added value of agricultural product processing and circulation in enterprises accounts for more than 70% of the added value.

3. Enterprise benefits. The enterprise's return on total assets should be higher than the bank loan interest rate in the same period; the enterprise should not owe taxes, wages, social security payments, depreciation fees, and make no losses.

4. The scale of processing and distribution enterprises. Total assets are more than 100 million yuan, and sales revenue last year was more than 150 million yuan.

5. The transaction scale of the professional wholesale market for agricultural products exceeds 1 billion yuan.

6. Corporate liabilities and credit. The asset-liability ratio of an enterprise should generally be lower than 60%; the enterprise's bank credit rating should be A or above (inclusive).

7. Enterprise driving ability. By establishing a reliable and stable interest linkage mechanism, it has driven more than 3,000 farmers; when enterprises are engaged in the processing and circulation of agricultural products, the raw materials or goods purchased through the conclusion of contracts, shares, and cooperation account for the amount of raw materials required or the volume of goods sold. of more than 70%.

8. Enterprise product competitiveness. In the same industry, the company's product quality, product technology content, and new product development capabilities are at the leading level. Its leading products comply with national industrial policies, environmental policies and quality management standard systems, with a production and sales rate of more than 93%.

2. Application materials

1. The assets and benefits of the enterprise as verified by a qualified accounting firm; the credit status of the enterprise as certified by the bank where the account is opened; the ability of the enterprise to drive farmers and the connection of interests as certified by the agricultural department at or above the county level.

2. Fill out the "Statistical Form for Declaring National Key Leading Enterprises".

3. Applicants must prepare a VCD that reflects their business operations (approximately 20 minutes, and will be submitted after being selected).

4. The people's government at the prefecture level or above or the department-level unit shall issue a letter of approval and recommendation.

I hope the above content will be helpful to you. If you have any questions, please consult a professional lawyer.

Legal basis:

Article 1 of the "Ministry of Finance's Interpretation of Issues Concerning the Government Subsidy Guidelines"

The government subsidy guidelines stipulate that those related to the daily activities of enterprises Government subsidies should be included in other income or offset relevant costs and expenses based on the economic business essence. Government subsidies that have nothing to do with the daily activities of the enterprise shall be included in non-operating income and expenses. The government subsidy guidelines do not define “daily activities”. Under normal circumstances, if the costs and expenses compensated by a government subsidy are items included in operating profits, or the subsidy is closely related to daily sales and other operating activities (such as value-added tax being refunded immediately upon collection, etc.), the government subsidy is considered to be related to daily activities. .