The agriculture is the foundation of industry which can make our country peaceful and people's sentiment steady, keeping the good tendency of agriculture and rural development has extremely significant significance for keeping the economical developing fast and the social stability long-teem. All the countries in the World take various tax preferences, the objective are to protect and develop agriculture, increase farmer's income and promote rural economy prosperously, then coordinate the whole national economy's development. Recently, the Central Committee, State Council took a series of measures to support development of agriculture. Now, our country has been in the stage of industry returning nurture to agriculture, and has ability to support agriculture in certain extent. In revenue system aspect, our country had enacted many laws on tax preference. But they can't adapt to New Rural reconstruction. So we should reconstruct tax preference law to meet the requirement of New Rural Reconstruction.In papers, I firstly elaborate the relationship between tax preference legal systems and the New Rural Reconstruction, and the role of tax preference legal systems to the New Rural Reconstruction. Secondly, I analyzed systematically the shortcomings of existing legal system,effect and the reason of it. Thirdly, I introduced the overseas legislative practice. In the end, learning from the experiences of foreign countries and foothold national conditions. I proposed the suggestion of constructing the tax preference legal systems on New Rural Reconstruction form five sides. |