Research On The Implementation Of Preferential Tax Policies On Agricultural Products At C District Office, SAT

Agriculture is considered as the foundation of the national economy.For years,the "No.1 document" of central government has taken the three rural issues,that is agriculture,farmer and rural area as its subject and highlighted these issues as one of the priority areas in the development of national economy.Under such circumstances,modern plateau characteristic agriculture is rated by Yunnan provincial party committee and government as one of the eight key construction industries during its 13th Five-Year Plan.In the operation of national economy,tax has played a crucial part through participating in the distribution and redistribution of partial national income.And tax policy,being a significant component of national public policy,is an important level of macro-control and regulation.Therefore,some preferential tax policies on agricultural products are implemented to reduce farmers' tax burden,increase their income and promote agricultural development.This paper first collects,analyzes and summarizes China's current preferential tax policies on agricultural products,then concludes that these policies have defective designs and the remedy mechanism for these policy deficiencies may result in tax collection and management loopholes,which will cause loss of national taxes in the end.Taking the implementation of preferential tax policies on agricultural products at C District Office,SAT as an example,this paper points out that in the process of policy implementation,because of the illogical design of taxation system,weak policy implementation of implementers,disobedience of target groups and complex environmengt of policy implementation,the policy enforcement effect may be off the target and agriculture-related tax cases may happen easily and frequently.In order to improve the effectiveness of policy implementation,this paper suggests to perfect VAT tax system,reinforce tax tax collection management and strengthen assesment and supervision of policy implementation.One of the originality of this paper lies in the research on a grassroots taxation organ's actual implementation of preferential VAT tax policies on agricultural products,therefore these suggestions are practicable to enhance the policy implementation effect.