Research On The Performance Of Fiscal And Tax Policies Related To Grain In China

Food is not only a necessity for human survival,but also an important material for maintaining the political and social stability of a country.As a country with a large population,the importance of food is self-evident.Therefore,the state has adopted various policies to protect and support the grain industry.Since 2004,China has successively introduced a number of grain-related fiscal and taxation policies such as grain-related subsidies,comprehensive subsidies for agricultural materials,minimum food purchase prices,and subsidies for grain and oil deep processing enterprises,and increased the subsidies degree of various grain and taxation policies yearly.So far,China has basically formed a relatively complete food subsidy system,which has alleviated the pressure brought by grain security problems to some extent.However,the grain issue is a long-term problem,and various fiscal and taxation policies still need to be continuously reformed and improved.Has the implementation effect of these grain-related fiscal and taxation policies reached the ideal expectations of the country?To what extent has the expected policy objectives been achieved?How long can the implementation of the policies last?Is there any room for further optimization?What are the expectations and requirements of farmers and processing companies for these policies?In order to answer the above questions,it is necessary to systematically investigate and evaluate the effectiveness of the current grain-related fiscal and taxation policies.Therefore,this paper follows the research idea of proposing a problem—analyzing the problem—solving the problem and conduct an empirical study on seventeen grainrelated fiscal and taxation policies in China.Firstly,we selecte seventeen grain-related fiscal and taxation policies in the grain production,storage and processing links,and use the multi-level fuzzy analysis method to systematically evaluate the implementation effects of the seventeen grain-related fiscal and taxation policies from both horizontal and vertical perspectives.The results show that the implementing effect of the grain-related fiscal and taxation policies in the processing and storage sectors is better than that of the grain-related fiscal and taxation policies in the production link.The eight subsidy policies for farmers is less effective,but to nine subsidy policies for processing enterprise,the result is converse.Secondly,in order to clarify the problems of Chinese grain-related fiscal and taxation policies,the project team selected some farmers and processing enterprises to conduct face-to-face interviews.Based on the interview content and evaluation results,the paper analyzed the existing problems and its reason of the grain-related fiscal and taxation policies.On this basis,we put forward specific policy recommendations for improving Chinese grain-related fiscal and taxation policies from various angles,providing reference for further optimizing Chinese grain-related fiscal and taxation policies and improving the efficiency of capital use.