China's Agricultural Tax Expenditure Policy Optimization Research

Tax expenditure is to show the country in order to achieve a certain economic,political, cultural, and social goals, and by using the basic structure and the currenttax law departure from the tax system to encourage specific economic activity, givetaxpayers all kinds of preferential tax treatment, make the taxpayers’ burden ease,promote and support the economic development of a special kind of governmentspending. Tax expenditure in support of agriculture and increasing the farmers’income, and promote rural economic development, and has an important role. InChina’s current tax system, the agriculture tax expenditures in the scale, structure andpolicy efficiency has many problems, not only affect the development of the ruraleconomy, restricted the farmers’ income growth, also led to the national financeefficiency in the use of funds down. Therefore, it’s necessary to tax expenditure Angle,of our country agriculture tax expenditure in-depth analysis, find out the furtheroptimize Chinese agricultural tax expenditure countermeasures.Based on the agricultural tax expenditure as the research object, by taxexpenditure theory as a foundation, with China’s current agricultural tax expenditure,using various analysis method to agricultural tax expenditure structure, size, cost andeconomic effect analysis, looking for appear do its tax expenditure of reasonable andunreasonable places, and finally put forward the corresponding optimization ourcountry agriculture tax expenditure policy Suggestions. Specifically, this paper willbe divided into five parts, each part of the main contents are as follows:The first part, the introduction. This paper expatiates the background,significance, objective and research methods.The second part, tax expenditure theory. Introduced the concept of taxexpenditure, form, classification and characteristics, this paper analyzed the taxexpenditure and taxes, tax expenditure and direct the similarities and differences offiscal expenditure.The third part, the domestic and foreign agricultural tax expenditure policy. Introduce France, Britain, Japan and Brazil four typical countries of the agriculturaltax expenditure policy, inductive current agricultural tax expenditure policy, thispaper summarizes the current agricultural tax expenditure characteristics and foreignagricultural tax expenditure of the common, and puts forward practical experienceabroad to our country to improve agricultural tax expenditures for reference.The fourth part, agricultural tax expenditure of the effect is analyzed. Use taxexpenditure cost estimation theory, to value added tax and enterprise income taxagricultural tax expenditure of cost estimation, consideration of agricultural taxexpenditure increasing farmers’ income, the influence of the agricultural productionand the agricultural tax expenditure benefit assignment, and especially for two maincategories of taxes of the agricultural tax expenditure and three typical agriculturalspending on the analysis of their characteristics and sums up the advantages anddisadvantages of each other.The fifth part, China agricultural tax expenditure policy optimization. On thebasis of above, propose optimization our country agriculture tax expenditure policySuggestions, mainly including expanding the size of the agriculture tax expenditures,adjust the agricultural tax expenditure structure, improve agricultural tax expenditureof funds use efficiency, and supporting the use of related financial support ofagriculture policy.