Research On The Major Grain Producing Areas Of The Tax Incentive System

The main grain producing areas main bases for the effective supply of agricultural products in our country.Most of the country's grain is supplied by the areas,and the rapid development of the main grain producing areas is conducive to increasing income of grain enterprises,providing more jobs for grain farmers and accelerating transformation of the mode of economic development.If the grain industry in main grain producing areas should have problems in supply of agricultural products,country's food security and social stability would be imperiled directly.China has issued a series of normative documents on tax incentives to provide policy orientation for main grain producing areas,which also play an important role in promoting in promoting the development of main grain producing areas.These normative documents on tax incentives support taxes mainly through the farmers,enterprises,infrastructure and bank credit of main grain producing areas,thus improving the overall economic benefits of main grain producing areas.Tax incentives are mainly reflected in the three aspects of value-added tax,personal income tax and corporate income tax,of which value-added tax has the most obvious effect.However,there are some problems in the current tax incentives of China's main grain producing areas,such as unreasonable scope of incentive,insufficient incentive power,single incentive mode and uncoordinated incentive areas.The main grain producing areas,with the development of the food industry as the leading industry,play a pivotal role in development of China's agricultural economy.Therefore,through combing tax incentives in China's major grain producing areas and finding out problems in tax incentives in the main grain producing areas,this paper puts forward the specific suggestions to perfect tax incentives in China's main grain producing areas.In addition to the Introduction and Conclusion,this paper is divided into four parts:The first part is the general theory of tax incentives in the main grain producing areas.This part first defines the meaning of main grain producing areas,and then analyzes the basic theory of tax incentives in the main grain producing areas.Finally,it analyzes the function of improving tax incentives in the main grain producing areas.The second part is the status quo and problems of tax incentives in China's main grain producing areas.This part first deals with the specific contents of tax incentives in China's main grain producing areas mainly from tax incentives for farmers in main grain producing areas,tax incentives for grain enterprises,tax incentives for infrastructure in main grain producing areas,and tax incentives for bank credit in main grain producing areas.Then on the basis of these four aspects,it analyses the problems in tax incentives in China's main grain producing areas.The third part is the investigation and reference of foreign tax incentives in main grain producing areas.It first reviews the status quo of tax incentives on farmers,enterprises,infrastructure and bank credit of main grain producing areas in three developed countries of the United States,France and Canada,and then summarizes the experience that can be used for reference in China combing with the existing problems in China's main grain producing areas.The fourth part is the improvement of tax incentives in China's main grain producing areas.For the existing problem mentioned in the third part,this part puts forward specific suggestions to perfect the tax incentives in China's major grain producing areas from the scope,power,mode and other aspects of tax incentives on the basis of useful experience of tax incentives in foreign main grain producing areas.