China's Current Preferential Tax Policies For Agriculture-related Analysis

The issue of agriculture development, the issue of increase of farmers'income and the issue of development of rural community are the important issues need to be explored and resolved during the process of building socialism with Chinese characteristics. Whether the burden of agricultural tax is heavy or light directly influences the level of income of farmers, thus, influences the development of agricultural economics and the advancement of rural community. The Agriculture-related tax incentives ties up with the national economy, the people's livelihood and the social life. It is been regarded by hundreds of thousands of people, and need to be discussed and resolved especially during the process of building socialized modernization. With the development of economy and society, it has come into the time of industry back feed agriculture. In order to accommodate this situation, since 2004 the country has been carried out a new round of tax system revolution. However, there are still many problems on Agriculture-related preferential tax policies. This research report through investigation and study law, comparative analysis methods, systems analysis method, is trying to analyze the problems of the current Agriculture-related preferential tax policies based on the developing situation of rural community, use for reference the advanced mode and experience of developed countries'Agriculture-related preferential tax policies to give the imagination of Agriculture-related preferential tax policies revolution method in this country that integrate with international tradition and request of Socialistic market economy, Put forward some of their own point of view:Implements is more advantageous in enhances the countryside competitive power the transaction tax policy; The perfect tax policy supports the countryside Non-profit organization to construct; Expands additionally receives the channel, increases the farmers'income; The standard fords the agriculture tax policy regulation means that enhances the legislative level; Implements the tax type expenditure budget management to carry on the supervisory control to the tax preference. Ultimate realize the reducing the burden on peasants and increase their income goal.