| As an essential link between "Agriculture,rural areas and farmers" and the market economy,agriculture-related enterprises play a vital role in promoting rural development and farmers’ income growth.Developing agriculture-related enterprises can help rural areas improve infrastructure construction,increase rural productivity,expand the agricultural industry chain and improve farmers’ living standards.The central government and local governments have been studying and formulating a series of agriculture-related tax policies to support the development of agriculture-related enterprises.The life of a policy is its implementation.If the agriculture-related tax policies are not fully implemented,it is difficult to "enjoy all the preferential policies." Wafangdian is between 39° and 40°N latitude,not too cold in winter and not too hot in summer.It is famous as "the hometown of apples," "national agricultural products processing demonstration base," and "national fishery production demonstration city," with rich agricultural resources and many agriculture-related enterprises.Conducting a study on the development and implementation of agriculture-related taxation in Wafangdian City to fully release the dividends of China’s preferential agriculture-related tax policies is of great practical significance to promote the development of the local agricultural economy.This paper takes the actual situation of agriculture-related tax development in Wafangdian as a sample,applies the new public service theory and Smith model theory,reads a large amount of domestic and foreign literature,collects agriculture-related tax policies and data in Wafangdian and,through in-depth interviews with the taxation department,agriculture-related taxpayers and personnel from other departments related to agriculture in Wafangdian,analyses and summarises the problems implementation of the agriculture-related tax in Wafangdian in four major aspects: taxation The paper also proposes practical countermeasures to improve each of the four problems.It is hoped that this paper will help to reduce the tax burden of agriculture-related enterprises,enhance the vitality of agriculture-related enterprises,improve the competitiveness of agriculture-related enterprises,and ultimately support the development of the rural economy of Wafangdian City. |
