Study On Tax Policy Of Promoting The Construction Of Agricultural Modernization

With the continuous development of our economy, agriculture, as the basis of economy, has the attention of the people. Since 2004 Central Committee of CPC and the State Department have already released "the No.1 document "on agriculture, village and farmers every year. "The No.1 document" in 2007-《some opinions concerning developing a modern agriculture actively and pushing forward the construction of new village of socialism firmly by Central Committee of CPC and the State Department》points out definitely: Developing the modern agriculture is the initial mission in the construction of new village of socialism, and it is the inevitable request of the village work by scientific outlook on development. We must do it well firmly that constructing modern agriculture is regarded as a long-term and arduous mission during the whole process of new village construction and the modernization. Therefore, speeding the process of agricultural modernization in our country is the problem that we have to consider, and there is necessity to carry on a thorough research on how to optimize the function of tax which is an important means of macroeconomic adjustment in this regard to provide dependable theoretical basis and decision reference currently for the adjustment of tax policy.First, this dissertation carries on a review to the literature and a definition to the concepts; then, from the theoretical analysis of the construction of agricultural modernization in our country we draw the conclusion that we can optimize the function of tax in many aspects of the construction of agricultural modernization. Combining the present condition of the construction of agricultural modernization in our country and the lessons drawing from the construction mode and tax policy in developed countries and regions, this dissertation get the defects of tax policy on agriculture in our country on the basis of thoroughly studying the present condition of it; in end, this dissertation put forward general ideas, guiding principles and concrete measures of perfecting tax policy on promoting the construction of agricultural modernization in our country.The full text is divided into seven chapters. The first chapter is part of the introduction to this dissertation. This chapter mainly introduces the topic, background and significance, the main contents of this research, and the novelties and the defects of the research results. Chapter 2 and chapter 3 is part of the theoretical foundation of this dissertation. The second chapter analyzes the function and position of agriculture, the characteristics of agricultural modernization, and the necessity and feasibility of the construction of agricultural modernization in our country. And then the third chapter analyzes the relations between construction of agricultural modernization and tax. Chapter 4 carries on an analysis on the present condition of the construction of agricultural modernization in our country which includes a review on the process of agricultural modernization and the level of agricultural modernization in our country .Chapter 5 investigates the mode of agricultural modernization and tax policy in developed countries and regions and gives us successful experiences we can take as reference. Then it analyzes the present condition of the tax policy on agriculture in chapter 6, including the main contents of tax policy on agriculture and its function and shortages in the construction of agricultural modernization. The last chapter put forward concrete suggestions of perfecting tax policy of promoting the construction of agricultural modernization in our country.According to the need to the development of agriculture and economy in our country, this dissertation holds that to promote the construction of agricultural modernization, we must insist a light tax principle up first, and then put the directing and incentive function of tax into full play in many aspects of the construction of agricultural modernization, so that we can speed the progress of agricultural modernization in our country.