China's Agriculture-related Tax Policy Research

Agriculture faces with the nature and the market dual risk. The income rate is very low and agriculture always is our country weaker industry in national economy. Agriculture, its investment does not adapt delivers, can't realize modernization and the sustainable development depending upon the market mechanism and the agricultural own accumulation and needs the governmental support and guidance. Our country carries out dual economic system for a long time, the countryside commodity economy development lags behind, and the rural economy structure is extremely unreasonable. Both of peasant's heavy burden and low living standard influence the process of well-off society. As the national economy release lever, tax plays important role in the regulation of developing modern agriculture, building rural economy, raising peasant's income. From abolishing agricultural tax to offering the agricultural means of production and agricultural technology popularization favor in many aspects, the tax police of our nation reflects that economic interests distribution between nation and peasant transfers from "demands" mechanism by the past to "gives" mechanism. Along with the dual economical change, some drawbacks have appeared in the tax system, such as the exemption, deducting of agricultural products in circulating taxes can't meet new market economy. These questions not only influence the improvement of peasant's living standard but also influence grain production and agricultural product supply, restrict the further development of rural economy and the whole national economy. General Secretary Hu jintao in seventeen sessions of CCP conferences proposed "overall plan the city and countryside development, advance socialism new countryside reconstruction" and pointed out that government should take the development of modern agriculture, rural economy as the most important task in the future work. In order to achieve this goal, the tax policy should be further to consummated in the next work. This article basing on the background, research the agriculture related tax policy, including the following parts.The introduction part main gives the introduction of research background, the article frame, and the domestic scholar's literature material with emphasis.The first part analyzes the necessity and the feasibility of agricultural development. It analyzes the necessity from the agriculture itself, city and countryside disparity, agriculture industrial structure and analyzes the feasibility from the raising of national economy.The second part gives the introduction of present agriculture related tax policy, including the main tax category and tax allowance policy. This part analyzes the question in present agriculture related tax policy. It is mainly that tax policy has difference in urban and rural areas, and the tax allowance result is unsatisfactory.The third part introduces the international experience of agriculture tax policy. Western developed country, its tax system takes the income tax, circulate tax and property tax as the subject taxes. No matter individual income tax or corporation income tax, their bases of tax cover the agricultural income. The agricultural products which enter the field of circulation are levied circulate tax, and become the source of main tax revenue of government. Although our country fundamental realities have a big difference with the developed countries, their success experience still has important model significance to our country.The fourth part is the article's key point, and put forward the concrete policy proposal. Perfect tax policy, solute agricultural development question, practically lighten peasant's burden, promotes the farmer's receive, fully display the incentive mechanism in special means such as tax allowance, promote the countryside industrial structure and the rural economy structure optimization in order to protect and encourage agriculture and the rural economy development.