Research On The Implementation Effect And Improvement Strategy Of Laizhou’s Preferential Tax Policies For Agriculture

Located in the west of Yantai City and bordered by Laizhou Bay in the Bohai Sea in the west,Laizhou City is a city dominated by agriculture,with more than 70% of its rural residents.Therefore,studying the implementation of agriculture-related tax incentives in Laizhou City has great practical value for promoting its high-quality agricultural development.Through the analysis of relevant agriculture-related tax incentives and relevant agricultural-related enterprise data in Laizhou City,the existing problems in the implementation of relevant agriculture-related tax preferential policies are accurately identified,and relevant countermeasures and suggestions are given according to the actual situation of Laizhou City.This paper adopts the Smith policy implementation model,tax incentive theory,etc.,analyzes the course and development status of agriculture-related taxation in Laizhou City,Laizhou City is now in the overall promotion period of rural revitalization,a total of 109 preferential tax policies to support rural revitalization and a series of agricultural subsidies such as agricultural machinery subsidies have been implemented,in order to better enjoy the preferential tax policies related to agriculture,the operation of "company + farmer" and the operation of farmers’ professional cooperatives have begun.Through the PSM-DID model,the data of enterprises enjoying policies and not enjoying policies is selected,and the data of agricultural enterprises enjoying tax incentives is analyzed,and it is concluded that: 1.The implementation of agriculture-related policies has a significant effect on improving enterprise performance.2.The impact of agriculture-related policies on large enterprises is greater than that of small enterprises.The problems existing in the implementation of the preferential tax policies related to agriculture in Laizhou City were analyzed and studied,and the problems in the implementation subjects and targets of the preferential policies were pointed out: insufficient strength of the policy implementation department,insufficient implementation of the policy,loopholes in the process of policy formulation,difficulty in implementing the preferential treatment for small and individual agriculture-related entities,the scope of benefits was bound to tradition,the sense of gain of agriculture-related entities was low,and the degree of tax compliance was low.Targeted strategies for the implementation of Laizhou City’s agriculture-related preferential tax policies are put forward: improve the policy formulation of government departments:improve the quality of policy implementation subjects,improve the structure and caliber of agriculture-related preferential tax policies,increase the intensity of tax incentives,refine the tax system,improve tax policies,improve the awareness of agriculture-related taxpayers to pay taxes,improve the relevant systems of agriculture-related enterprises,and create a good tax policy environment.