Research On The Problems In The Implementation Of Tax Policy Of Favoring Farmers In Fogang County

Since the new era,China’s agriculture has always accounted for a large proportion of China’s economy.Compared with the world,although China is a large agricultural country,it has not become an agricultural power.Therefore,in the last 20 years China has always adhered to the preferential tax policy for farmers in different periods,in order to improve the lives of farmers,increase farmers’ income and mobilize farmers’ enthusiasm for production,Vigorously develop agriculture and revitalize the countryside.To a large extent,the implementation of the preferential tax policy has promoted China’s agriculture.Although preferential tax policies have played a role in regulating agricultural production for a period of time,with the rapid development of international and domestic economy and the preferential tax policy,it will have certain limitations,Various reasons lead to the insufficiency of preferential tax policy under different implementation methods.From the perspective of Fogang County,this paper further analyzes the implementation of agricultural tax policy in Fogang County,and finds that from the perspective of policy ontology,the agricultural tax policy in Fogang County has the problems of weak practical operation ability and inadequate tracking and feedback in implementation;From the perspective of the executive organ,there are some problems: insufficient executive power of personnel,the existing collection and management concept can not keep up with the implementation of the policy,and the effect of the policy publicity mode is not good;From the perspective of implementation target groups,there are some problems: taxpayers’ weak tax awareness,weak sense of identity and poor sense of policy experience;From the perspective of policy environment,there are deficiencies in the local social implementation environment,the supervision environment in the implementation and the legal environment of policy implementation.In this regard,we conduct research and Analysis on the existing problems,and use data and model analysis to find out the causes of the problems.In terms of policy: insufficient stability and lack of effective supervision and feedback mechanism;In terms of implementation of the main engine: insufficient staffing,outdated collection and management concept,and weak follow-up publicity mode;Target groups: those with insufficient understanding ability,lack of professional knowledge and scattered management;In terms of implementation environment,there are problems in the lack of linkage between departments,imperfect internal mechanism and poor environment.Facing the problems in all aspects,this paper puts forward relevant countermeasures and suggestions from four aspects: improving the stability of the policy and improving the tracking and feedback mechanism,improving the latitude of the implementation subject of the preferential tax policy,giving full play to the independent ability of the target group,and taking good care of the implementation environment of the tax policy.It is expected to make its own contribution to the next reform or implementation of agricultural tax in Fogang County.