Research On The Evaluation Of The Implementing Effect Of Fiscal And Tax Policy Supporting The Development Of Agricultural Products Processing Industry In China

Agriculture is the foundation of the national economy.The problems of agriculture,countryside and peasants are fundamental to the national economy and people's livelihood,as well as to the long-term development of a country and the harmony and stability of society.As a large agricultural country,since the reform and opening up,agriculture has shown a rapid development momentum,and the output and sales of agricultural products remain high in the international arena,which has laid a solid foundation for the development of agricultural products processing industry.Developing the processing industry of agricultural products plays an obvious role in extending the agricultural industry chain and increasing the added value of agricultural products.At the same time,it can promote non-agricultural employment,promote agricultural efficiency and increase farmers' income in an all-round way.Supporting the development of agricultural products processing industry is to support agricultural development,which can promote agricultural development,increase farmers' income and rural prosperity.Therefore,vigorous development of agricultural products processing industry is of great significance to the construction of new socialist countryside,modern agriculture and the implementation of the strategy of rural revitalization.Because the agricultural product processing industry itself has the characteristics of "vulnerable groups" and is facing severe challenges in the international arena,in the process of the development of the agricultural product processing industry in the new era,the traditional fiscal and taxation policies supporting the development of the agricultural product processing industry can not better adapt to the new requirements under the new situation.How to improve the current fiscal and taxation policies to support the development of agricultural products processing industry and how to maximize the efficiency of fiscal expenditure on agricultural products processing industry has become an urgent problem to be solved.Firstly,this paper expounds the theoretical basis of the research on fiscal and taxation policy of agricultural product processing industry,analyses the necessity of fiscal and taxation supporting the development of agricultural product processing industry from three angles: the basic role of agriculture,the industrial characteristics of agricultural product processing industry and the basic national conditions of our country,and combs the fiscal and taxation policies supporting the development of agricultural product processing industry in our country.Then,the paper makes a concrete analysis of the expenditure efficiency and influencing factors of the agricultural product processing industry from theaspect of our country's finance,and deeply analyses the tax burden of the various industries of the agricultural product processing industry,at the same time,it raises the problems existing in carrying out the fiscal and taxation policy of the agricultural product processing industry.In the empirical analysis part,firstly,the paper compares the expenditure efficiency of agricultural product processing industry among 28 provinces,autonomous regions and municipalities directly under the Central Government through DEA,and then uses Tobit panel regression model of random effect to analyze the external factors of the comprehensive efficiency of the expenditure supporting the development of agricultural product processing industry in China on the basis of efficiency evaluation.Finally,some suggestions are put forward to improve the fiscal and taxation policies to support the development of China's agricultural products processing industry.