A Study On The Countermeasures Against The Problems Arising From The Execution Of Agriculture-related Preferential Tax Policies

To accelerate the construction of new socialist countryside, promote agriculturaldevelopment and make farmers get more benefits, China has been committed to implement aseries of agriculture-related preferential tax policies, transferring a portion of the tax revenuesto farmers. However, to transform a policy goal as the reality depends only on the effectiveexecution of a policy. The present agriculture-related preferential tax policies have beenadjusted for many times. They do have a role to play in a period of time. But as China socialeconomy developing, these policies show a lot of weaknesses and problems in the progress ofimplementation, and even violate its original intension. This thesis analyzes the problems ofpresent agriculture-related preferential tax policies when implementing, and proposes somesuggestions which enhance the execution of policies according to the empirical analysis,hoping for making contribution to the efficient implementation of policies. The thesis contentmainly divides into five major parts:Chapter one: Introduction. It mainly introduces the research background and thesignificance, the research status at home and abroad, the research objectives and content, thetrain of thought of research and the method of research.Chapter two: It introduces the theory of public policy implementation andagriculture-related preferential tax policies implementation. To be more exact, it analyzespublic policy implementation from its concept, models and the main affected factors.Meanwhile, it analyzes agriculture-related preferential tax policies implementation from itsconcept, history, characteristics and from the concept of tax policy implementation.Chapter three: It analyzes the current implementing situation of agriculture-relatedpreferential tax policies in Yangjiang. It introduces the main content of presentagriculture-related preferential tax policies, and inquires tax officers how agriculture-relatedpreferential tax policies are implemented and what kinds of factors influence theimplementation by the way of questionnaire survey. The empirical study shows that mainfactors influencing agriculture-related preferential tax policies implementation are therationality and practicality of the policy, the promotion and investment of the policy, and theimplementation of the policy.Chapter four: It further consolidates the problem of present agriculture-relatedpreferential tax policies implementation basing on the actual situation of implementing andthe results of survey.Chapter five: It puts forward the countermeasures in the light of the problems of agriculture-related preferential tax policies implementation. The countermeasures includeimproving the quality of agriculture-related tax incentives, strengthening implementationcapacity of executive authority, enhancing the publicity on policy to increase focus group’sdegree of tax compliance and increasing the policy execution resources investment.