Tax Policy To Promote The Development Of Agricultural Industrialization In China

By using the experiences of the foreign development of Agricultural Industrialization for reference, this paper investigates the connotation of Agricultural Industrialization and the relationship of Agricultural Industrialization and tax policy, and suggesting how to use tax policy to advance the development of the Agricultural Industrialization in our country, sequentially, improving the "New Socialistic Country Construction Program". Four parts constitute the paper. The first part is the theoretic analyse, including the analyse on the essence of Agricultural Industrialization, of the conditions and the trends of the development of Agricultural Industrialization, and of the affiliation of tax policy and Agricultural Industrialization in inherence. The second part is the reference of foreign experiences. At first one is the course of the Agricultural Industrialization and the correlative hortative tax policies in the world representative countries; and the second one is what we get from these experiences. The third part analyzes on the actualities. It researches on the phase of the development of Agricultural Industrialization and the tax policies that our government has already implemented, and also the influences of these tax policies. The fourth part is the Policy Suggesting. Form the Agricultural Bibcock Enterprises,the Agricultural Economic Cooperative Organizations,the System of Primary Products Market,the Problem of Farmer-Burden,the Tax Policy on Intercommunion Between the Cities and the Countries,the Drumbeating of the Preferential Tax Policy six aspects, the paper suggests the system of the Tax Policy that advancing the development of Agricultural Industrialization in our country. In the end, the writer gives the conclusion: the key point of advancing the development of Agricultural Industrialization in our country is supporting the Agricultural Bibcock Enterprises by using tax policies; debasing the level of National Certification; actualizing a larger range Preferential Tax Policy to the Agricultural Bibcock Enterprises on base of the Agricultural Tax Policy at present in our country; putting the consumptive value-added tax policy into practice as soon as possible; at the same time, implementing the same Preferential Tax Policy for the Agricultural Economic Cooperative Organizations, the Units of Agricultural Production Base, various Agricultural Market Organization and Agricultural Science and Technology Service Organization. For example, actualize the consumptive value-added tax policy to encourage investment; derate the sales tax,income tax and so on. Meanwhile, implement special tax policy contraposing on the Problem of Farmer-Burden and Intercommunion Between the Cities and the Countries. For instance, impose on the New Socialistic Country Construction Tax; return the consumptive value-added tax of Agricultural Enterprises to enhance Agricultural Basic Establishment; allowance to the excise tax from the farmers; to advance the development of Agricultural Industrialization in our country, to reduce the burden of farmers, to realize the New Socialistic Country Construction Program, and to actualize the goal of the Agricultural Zoology Balance.