Research On The Implementation Deviation And Correction Strategies Of Preferential Tax Policies For Agricultural Enterprises

Although China is a large agricultural country,it is not yet a strong agricultural country.In order to change the relatively backward situation of agriculture and promote the industrialization of agriculture,the support and guarantee of preferential tax policies of agriculture-related enterprises are needed.In order to promote the development of agriculture-related enterprises,the Party and the state have formulated a series of preferential tax policies.And the effective implementation of preferential tax policies for agricultural enterprises is the key to achieve the goal.This paper adopts literature research,case analysis and qualitative analysis method,draw lessons from domestic and foreign scholars on the theory research and the methods of the policy implementation tool,to Weihai city agricultural enterprises,analyzing the present situation and problems of the implementation of the preferential tax policy and the combination of Weihai city agricultural enterprise basic situation,characteristics and situation of the tax authority policy implementation,This paper comprehensively discusses the deviation phenomena of symbolic implementation,additional implementation,selective implementation and alternative implementation between the tax incentive policy of agricultural enterprises and the expected target."Policy implementation model" think of policy implementation is not a static model,but according to the various factors affecting the process of changing,according to the deviation problem,fully using the model,from the tax policy itself,enforcement,target groups,the execution environment four aspects,analyze our country agricultural enterprise tax cause deviation of policy implementation.It mainly includes the following points: first,the reasonableness and perfection degree of agricultural enterprise tax incentive policy itself is not high;second,the ability of tax incentive policy implementation subject needs to be improved;third,the participation degree of target group(i.e.,taxpayers)is not enough;fourth,the blocking effect of the implementation environment of tax incentive policy.To the causes of deviation,this paper puts forward corrective strategies,and puts forward effective suggestions from four aspects,including the preferential policies of agricultural-related enterprises themselves,strengthening the ability of implementing subjects,improving the comprehensive quality of implementing objects,and creating a good environment for implementing tax policies,combined with China's national conditions.By sorting out the deviation and correction strategies of current agro-related enterprises' tax preferential policy implementation,a new model of agro-related enterprises' tax preferential policy implementation is constructed to promote the rapid development of China's agricultural industry and facilitate the realization of a well-off society in an all-round way.