To Support Family Farm Development-a Research On Related Taxation Policy

In2013, the central government document No.1clearly pointed out that in orderto guide t the development of agriculture, encourage and support productive factorsflow fluently, promote the development of family farm and farmer cooperatives. Theconcept of "family farm" firstly ran in the central document. In one hand, It affirmsthe achievements of development of family farms in China in recent years, on theother hand, it also made the direction for the next stage of agricultural development ofChina.However, the family farm is a borrowed concept, the understanding of itsconnotation and developing pattern is not very in place. Such as the concept of familyfarm is not clear, and the lack of social service system, and relevant policy support isnot in place, and many other problems to be solved.In my thesis，through the research and analysis, combined with existing researchresults at home and abroad, I mainly carries on the discussion from the fiscalperspective, trying to give some advice to the development of family farm in China.My paper is divided into four parts, which is made up of six chapters, as follows:The first part is the first chapter, the background, which states the significance ofthe paper, as well as the relevant concepts, so it’s the leading part.The second part is the second chapter, which is literature review of the paper. Isummarized and make a brief evaluation of some author’s main point of the familyfarm, both home and abroad, using for reference.The third chapter, the fourth chapter, the fifth chapter consists of third parts. Thethird chapter discusses the problem of Chinese agricultural organization in the process,which concludes that the family farm plays significant role of improving the degree ofagricultural organization in China, and then leads to the fourth chapter. The fourthchapter mainly discusses public policy support for the family farm, which introducesthree kinds of typical family farms that under the fiscal policy support, and thischapter is the realistic basis of the final chapter. The fifth chapter mainly introducessome of the family farm abroad, which under the public financial support, to learnsome advantage experiment of family farm.The fourth part is the sixth chapter, due to the former chapters, the final chaptermainly discusses further public policy support for the development of family farms.