The Research On The Problems And Countermeasures Of Supporting The Fiscal Policy Of Camellia Industry In Changning

Since ancient times,the camellia industry has been a very well-known geographically iconic agricultural product in Changning,southern Hunan.Since the beginning of the 21st century,the Changning camellia industry has been rapidly supported by the local government's various fiscal and taxation policies,and its brand awareness has rapidly increased,and its output value has also expanded year by year.However,in recent years,affected by various factors and constraints,the role of fiscal and taxation policies in promoting the development of the camellia industry is gradually weakening.Therefore,it is of great practical significance to re-examine and reflect on the impact of fiscal and taxation policies on the development of Changning camellia industry.For many years,the local government of Changning,through the guidance of increased fiscal and taxation policies,has transformed Camellia oleifera into an agricultural characteristic industry with a large output value and strong brand strength in the city.positive effects.However,in recent years,affected by various factors and constraints,the role of fiscal and taxation policies in promoting the development of the camellia industry is gradually weakening.Therefore,it is of great practical significance to re-examine and reflect on the impact of fiscal and taxation policies on the development of Changning camellia industry.This paper is based on the market failure theory,external economic theory and principal-agent theory.Based on the overview of the rapid growth of the scale of Changning camellia industry,the relatively reasonable industrial organization structure,the rapid development of industrial processing,etc.,the use of literature review and field research The obtained data and data have constructed a multiple linear regression analysis model from four aspects:financial funds,integration of agricultural-related funds,financial interest discount funds,and financial support for camellia technology funds,and quantitatively studied the promotion of these factors on the development of Changning camellia industry And combined with the model conclusions,analyzed the main problems of Changning's fiscal and taxation policies to support the development of camellia industry:first,the growth rate of fiscal and taxation support funds is low;second,the structure of fiscal and taxation support funds is not reasonable;third,the fiscal and taxation support fund management system is not standardized;Fourth,the efficiency of the use of fiscal and taxation support funds is low.Finally,the paper combined with the actual situation of Changning City,put forward countermeasures to improve the financial and taxation policies of Changning City to support the development of the camellia industry:First,increase financial investment and establish a growth mechanism;second,improve the structure of fiscal and tax expenditures;third,strengthen the Supervise the whole process of the use of fiscal and tax funds;Fourth,strengthen the assessment and supervision of the effectiveness of the use of financial funds.In addition,through the case study of Changning's fiscal and taxation policies supporting the development of Camellia oleifera industry,it can be used for underdeveloped areas in the central and western regions of China.Especially in the poverty-stricken areas of Western Hunan,where agricultural economy is the main body,it has positive reference significance to actively tap the local characteristic agricultural products and develop the characteristic agricultural economy so as to promote the increase of peasants'income and poverty alleviation in this area.