Study On Tax Policy Of The Agricultural Products Processing Industry Under The New Countryside Construction

The 5th Plenary Session of the 16th Central Committee of China Communist Party clearly identified the construction of new socialist countryside. The agricultural products processing industry enjoys a unique advantage in developing the rural's economy, giving farmers' more employment opportunities, promoting the farmers to receive their income additionally. So we should develop the agricultural product added value, which has extremely vital significance in strengthening the new rural reconstruction. Because of agricultural products processing industry in the national economy due, to natural life is "Vulnerable groups" feature. There for, supports of all aspects should be given by our government in developing the agriculture products processing industry. In these policies and measures, tax policy is in the position of complete pre-eminence.However, all the tax policies are formed in certain socio-economic conditions. It must change with the socio-economic conditions. The essay attempts to set up a special agricultural products processing industry tax policy, explores and establishes a system of tax policy that posses Chinese characteristics, and fit in with the construction of new socialist countryside, which can promote the development of agricultural products processing industry too. Besides the precedence, tax policy system can orient the industries in a maximum way, and enhances the management of the tax department, reduces the taxpayer's tax costs, and establishes a fair condition of tax policies collect at all.This essay is divided into five parts:The first part is an introduction, which briefly writes about the purpose and significance of this essay, the theoretical foundation, the study and research methods.The second part is a summary of the agricultural products processing industry. Introduced agricultural products, primary agricultural products, invoices for the purchase of agricultural products, agricultural products processing industries and other related basic concepts. And introduced the development of the agricultural products processing industry in the construction of new socialist countryside of the rural economy. It also prospers and stabilizes the rural community and increases farmers' income, and solves the employment of rural surplus labor force. It really played a specifically role in these aspects.