The Research On Taxation Support For Structural Reform Of Agricultural Supply-side In Hebei

With the slowdown of China's economic growth,the contradiction between supply and demand is out of proportion,uncoordinated and unbalanced.The supply-side structural reform proposed by the CPC Central Committee will be able to solve this series of contradictions.The report of The 19 th session of National Congress of the CPC further stressed that the supply of green and high-quality agricultural products and ecological products could not meet the growing needs of the people for a better life,therefore,the task of changing the mode of agriculture,adjusting the structure and promoting reform in China is still arduous.As an important tool for the government to adjust the economic structure,tax will play an important role in the agricultural supply-side structural reform.This paper takes the taxation to support the structural reform of the agricultural supply-side in Hebei Province as the research topic.Using the method of literature research and induction analysis,under the background of the coordinated development of Beijing,Tianjin and Hebei,combined with the new economic situation,through observing the current situation of tax support for agricultural supply-side structural reform,analysis of the problems,and make recommendations.Firstly,the concept and function of taxation are explained from the perspective of public administration.At the same time,the concept and related theory of the structural reform of the agricultural supply-side are explained with the help of economic theory.Secondly,introduces the current situation of agricultural supply-side structural reform in Hebei Province,mainly focuses on the agricultural production factors distribution,agricultural products circulation cost,agricultural products supply structure,and then extends the deep-seated reasons,mainly reflected in tax service,tax policy chain,the accuracy of tax support,the supervision of the tax enforcement.Finally through drawing on the experience of all parties and combining with my own work,puts forward the following feasible suggestions,Firstly,promoting decentralization,optimizing tax services,improving the ability of modern tax management.Secondly,optimizing the allocation of agricultural production factors,reducing the circulation cost of agricultural products,and adjust the supply structure of agricultural products.Thirdly,optimizing the structure of the tax system combining with the new ideas,reducing the tax accurately relying on policy guidance,establishing the appraisal mechanism of Agricultural tax Policy,Fourth,strengthen the supervision of tax subject and object,and promulgate the relevant law to make the supervision have the legal basis...