A Study On Tax Policy Of Plateau Characteristic Agriculture In Yunnan Province

In 2012,since the 18th National Congress of the Communist Party of China requested all localities to cultivate new business entities,the pace of agricultural industrialization and the accelerated integration of primary,secondary and tertiary industries in rural areas has been accelerating.In 2011,Yunnan Province put forward for the first time "vigorously develop plateau characteristic agriculture" and began the economic work of creating plateau characteristic agricultural products brand.By 2018,Yunnan Province has already established more than 10 agricultural branch industries with local characteristics,such as flowers,tea,coffee,etc.As a tax policy to support the development of agriculture,rural areas and farmers,the state and Yunnan province have successively issued many preferential policies to support the development of the industry,and have created corresponding special funds and capital accounts.However,it is not difficult to find that many policies and measures have obvious characteristics of trial and expediency and have not yet been organized into systematic institutional arrangements.At present,the plateau characteristic agriculture industry in Yunnan province has been unable to develop healthily with the current tax support from the government.Therefore,it is necessary to further improve and optimize the government’s tax support measures for plateau characteristic agriculture after understanding and analyzing the existing plateau characteristic agriculture and the corresponding tax policies.Through literature research and case analysis,this paper analyzes and discusses the current situation of the development of plateau characteristic agriculture industrialization in Yunnan province and the role of tax policies,and then puts forward more reasonable and feasible tax measures,which provides a good theoretical basis for improving the tax policies of plateau characteristic agriculture development in Yunnan province.