Research On Tax Policy For Protecting The Rights And Interests Of Farmers

Since the reform and opening up, China’s national economy has made considerable progress, but the proportion of rural economy in the entire national economy is on the decline, the income gap between urban and rural residents expand rapidly, with farmer problem is vital to the overall situation of China’s economic construction and social development. But the core of the farmer problem is to protect the rights and interests of farmers, increase farmer income. Current situation facing loss of rights and interests of farmers, exploring its causes,and to take effective measures is a major preoccupation.This article mainly from the perspective of the tax burden on farmers, in-depth analysis on how to use tax policy better protect the rights and interests of farmers. In addition to the introduction and conclusion, this paper consists of four parts.The first part, briefly introduces the content and status of the rights and interests of farmers, analysis of China’s tax policy and protect the farmers’rights and interests of the relationship.The second part, make a concrete analysis of tax policy in the protection of farmers’ rights and interests and great adjustment space, so we must take effective measures, to further reduce the tax burden of "agriculture, rural areas and farmers".The third part, by comparing the basic framework of the study abroad rural tax policy and practices, provides the reference for the perfection of effective relevant tax laws and policies in china.The fourth part, mainly discuss about tax policy to better protect farmers’rights and interests of farmers, we must first establish a correct concept of taxpayer rights protection. Secondly, through the establishment of a more rational tax system to reduce the tax burden on farmers. Third, we should intensify tax support for agriculture, rural areas and farmers, promote the increase of farmers’income. Fourth, the tax policy should be considered to promote employment, to create better conditions for employment. Fifth, the tax policy should be tilted to the development of culture, education, public health, in order to improve the cultural life of urban and rural residents, and health care.