Study On Tax Expenditure Politics For Promoting The Coordinated Development Of Urban And Rural

Tax expenditure is a special kind of governmment expenditure which the country,in order to realize certain politics economic social goal.adopts the tax system deviating from current tax law structure to encourage specific economic activities.Offers taxparers various kinds of tax preference to lighten their tax revenue burden.promotes and supports the economy development.At present,agriculture-related tax-expenditure management in China has just started,Has not yet developed a complete theoretical system and operation.Therefore,the expenditure of rural tax-depth analysis and exploration of it is very necessary.17,the proposal of the party's building a new socialist countryside goal,Engaged in fiscal and taxation work for comrades in a new subject. How to improve the existing system of agriculture-related tax-related expenses,Promote the development of rural economy,Then solve the "three rural" problem,it has very practical significance.In this paper,to agriculture-related tax-related expenses as the main research object, To tax-based on the theory,In light of China's cun'ent rural tax policies,to take into ways agriculture-related preferential taxation policies will be carried out Guiji,and preferential policies for rural tax-existing problems were analysed to find out the reasons for the problem,put forward Perfection of promoting coordinated urban and rural development policies of tax-related expenses.This paper is divided into four parts:The first part,Introduction.Set out to promote the coordinated development of urban and rural areas of tax-related expenses policy background,purpose,meaning and methods.The second part,to promote the coordinated development of urban and rural tax expenditure theory analysis.The introduction of tax expenditure theory,introduced the concept of tax expenditure,form,features,analysis of the tax expenditure and the similarities and differences between traditional preferential tax policies,direct comparison of the financial expenditure and tax expenditure in the agricultural support in the position and role,Budget management and foreign trade perspective,on tax expenditure in the promotion of coordinated development of urban and rural areas plays an irreplaceable role,the proposed use of tax expenditure and promoting rural economic and social development.The third part:The tax type disbursement was adjusting the market mechanism, the influence resource distribution,the adjustment industrial structure,the fair social distribution,to reduce aspects and so on local disparity to play the influential role.But, the tax type disbursement in aspects and so on protection agricultural production also has some negative influences.In the research tax type disbursement to promotes in the city and countryside coordinated development,we should use its positive effect,limit and to suppress its negative effect fully,serves the rural economy construction and farmer additionally receiving using the tax type disbursement policy's positive role,promotes the city and countryside coordinated development.The fourth part,through present fords the agricultural tax type disbursement policy to our country the analysis,had pointed out our country fords the agricultural tax type disbursement policy existence negative economic effect,in the policy formulation the deficient in stability,to lack the validity,in the policy execution to lack questions and so on systematic characteristic in the policy appraisal,forded the agricultural tax type disbursement policy for the consummation to provide the foundation.The fifth part,establishes and consummates our country to ford the agricultural tax type disbursement policy,promotes the city and countryside coordinated development. Fords the agricultural tax type disbursement from the standard the legislation to obtain, the establishment fords the agricultural tax type control of expenditure system,will ford the agricultural tax type disbursement to integrate the fiscal budget management,the moderate control fords the agricultural tax type disbursement scale,the utilization tax type disbursement method,promotes the city and countryside coordinated development. Tax expenditure is the important affect in the rural economy development,It has the very strong vicariousness with the direct expenditure.From present fords the agricultural tax expenditure to look,Fords the agricultural tax expenditure also deficient in stability, the systematic characteristic,the validity,has very many problems,Not only affects the development of rural economy,restricting the farmers income,also affected the normal operation of the state finance.