A Study On The Tax Policy In Agricultural Industrialiation

“San nong” problem has always been an overall and fundamental problemin related to the development of our party and our people’s cause. Oursecretary-general Hu Jintao has pointed out for many times that if agriculture isflourishing, our base will be solid; if the farmer is rich, the country will bestrong; if the rural is secure, then the whole society is stable. In order topromote the rural economic development in a healthy way and thecomprehensive construction of a new socialist countryside, a managementmodel of agricultural industrialization with Chinese characteristics must becarried out, which is an important measure to promote agricultural systeminnovation, optimize agricultural structure, increase farmer’s income, acceleratethe pace of agricultural modernization, and to promote the construction of a newsocialist countryside. Tax, as an important policy tool, must actively cooperatewith other policies in promoting the agricultural industrialization. The tax policy is an effective measure to increase farmer’s income. Under the big backgroundof the industry to feed back agriculture, a city to support a country, facing thenew situation, how to further cultivate the positive role of tax in promoting therapid development of agricultural industrialization is an important issue worthconstantly exploring in the new era to advance “san nong” task.This paper, from the perspective of basic problems of agriculturalindustrialization, adopts such methods as the combination of deduction andinduction, the combination of qualitative research and quantitative analysis, andthe combination of comparative study and comprehensive analysis, toobjectively analyze the current situation, characteristics, as well as the problemsand causes of our country’s agricultural industrialization. Based on domestic andforeign advanced experience, taking our country’s facts into consideration, thepaper gives a detailed analysis of the pros and cons of the related tax policiesand experience of tax in other countries. This paper aims to explore therelationship between the tax policy and the promotion of the agriculturalindustrialization and to put forward tax measures to advance agriculturalindustrialization process so as to provide a solid theoretical and practical basis inour country’s tax policy during the construction of a new socialistcountryside.Based on the above thoughts and cognition, this paper consists offive chapters. This paper objectively analyzes and evaluates our country’s current tax policies from such aspects as policies on value-added tax, income tax,export tax rebates and so on. It also refers to the impact of the current taxpolicies on the agricultural industrialization.Through analysis and study,drawing lessons from domestic and foreign experience, this paper puts forwardthe principles to optimize the tax policy of our country’s agriculturalindustrialization, the orientation of our country’s tax policy, and severalproblems urgently to be solved.