Research Of The Legal System Of Tax Revenue Of Agriculture-Related Enterprise Based On Sustainable Develepment In China

Agricultural sustainable development is to structure the socialist harmonious society and new stage of new rural construction of socialism, it is a foundation of the whole social sustainable development. The development of agriculture-related enterprise of our country is still at very low-grade stage at present, the economic development task faced is still very severe. Especially under WTO background, the agriculture-related enterprise of our country should obtain considerable development and progress, it is extremely essential at present to strengthen the support and input power to the agriculture-related enterprise through the legal system of national tax allowance. Therefore while implementing the strategy of sustainable development of our country, must study the sustainable development problem of the agriculture-related enterprise , in order to strengthen the fundamental position of agriculture , promote the sustainable development of the economic society.The agriculture-related enterprise builds well-to-do society , socialist harmonious society and core force of new rural construction of socialism in an all-round way as our country, but the innate weak quality characteristic of agriculture-related enterprise of our country has hindered its motive force developed continuously, so the country should support the sustainable development of the agriculture-related enterprise through the positive financial policy and sane monetary policy . And the positive financial policy reflects for the legal system of the property tax mainly on the economic law vision . The weak quality speciality of the agribusiness has determined that its should ensure existence and development of the agriculture-related enterprise through the legal system of tax allowance during the process of developing. If you want to realize the sustainable development of the agriculture-related enterprise , must perfect the legal system of tax revenue of agriculture-related enterprise of our country , especially the legal system of tax allowance .This text combines the legal system existing problem of tax revenue of agriculture-related enterprise of our country from the vision of sustainable development, reform and perfect the legal system of tax revenue of agriculture-related enterprise of our country. Especially on the legal system aspect of tax allowance, the thesis will be from the standing of sustainable development of agriculture-related enterprise, width of the common law of the tax revenue, depth of the tax allowance legislation, argumentation and putting forward the idea of the legal system of tax allowance of agriculture-related enterprise of our country under the sustainable development vision omni-directional in density of the legislative technology of the tax revenue, in order to meet market economy and modern need governed by law, this structures the socialist harmonious society and need of new rural construction of service socialism. For this reason, this text describes from the following several respects mainly.First of all, from the economics theory of the legal system of tax revenue of the agriculture-related enterprise and jurisprudence theory like hands, have carried on the essential analysis to the basic theory of the legal system of tax allowance of agriculture-related enterprise of our country. Analyze the respect to link degree and launch from optimum income tax theory, sustainable development theory , three market competition theories sequentially mainly in economics theory; The jurisprudence theory carries on the explanation with four aspects of developing the theory, macro adjustments and controls theory etc. from benefit, fair theory, the interests and interests mechanism mainly and harmoniously, have studied and established the theoretical foundation in order to study the legal system of tax revenue of agriculture-related enterprise of our country.Secondly, through carrying on reason to investigate to the legal system of the tax revenue and relation of sustainable development of agriculture-related enterprise, sum up the current situation of the development of sustainable development of agriculture-related enterprise of our country , development mechanism of development trend , development goal. Think that should realize the sustainable development of the agriculture-related enterprise , can not do without the support and guarantee of the legal system of tax allowance .Moreover, having carried on the rational frame to make to the legal system practice of tax allowance of sustainable development of agriculture-related enterprise of foreign countries, combine the domestic legal system current situation of tax allowance of sustainable development of agriculture-related enterprise to analyse, and attempt to support the law that foreign advanced experience introduce sustainable development of agriculture-related enterprise of our country the system, hope to do one's bit for the legal system of tax allowance of structuring sustainable development of agriculture-related enterprise of our country.Finally, carried on the innovative framework to the legal system of tax allowance of agriculture-related enterprise of our country under the sustainable development vision , and has proposed the countermeasure and suggestion of the legal system of tax allowance of sustainable development of agriculture-related enterprise of our country of sustainable development. Point out the completeness of the legal system of tax allowance of basic demand of perfection of the legal system of tax allowance of agriculture-related enterprise of our country under the sustainable development vision , globality , harmony of the legal system of tax allowance, continuation of the legal system of tax allowance of the legal system of tax allowance. And point out the legal system basic principle of tax allowance of sustainable development of agriculture-related enterprise further, mainly principle, the legal principle of tax allowance, principle of encouraging innovations that including tax allowance is proper, supporting the principle according to qualifications. From the legal system of tax allowance of the value-added tax at foot, the legal system of tax allowance of sustainable development of agriculture-related enterprise is arranged, legal system of tax allowance of the corporate income tax, the harmony to the legal system of tax allowance of agriculture-related enterprise of our country of four tax system aspects, such as legal system of tax allowance of the import tax,etc. have been built and constructed and combed and explained.