Research On Tax Support Of Agricultural Industrialization In Meishan City

Since 2004,16 consecutive Central Documents No.1 have arranged for the deployment of "agriculture,countryside and farmers" and "agricultural modernization".The strategy of Rural Revitalization was first put forward in the 19 th National Congress,which provided a new way to solve the problems of agriculture,countryside and farmers.To further promote the "industrial prosperity" and cultivate and develop modern agriculture is the key.Agricultural modernization is a powerful grasp to achieve rural revitalization.In 2018,the Central Committee issued the State Council’s Opinions on the Implementation of the Strategy of Rural Revitalization,which was fully deployed from the strategic height of a modern powerful country in the new era.The strategy of Rural Revitalization needs the support and participation of system,mechanism and policy.As one of the tools of national macro-control,the support of tax policy plays an important role in the realization of agricultural industrialization.The author chooses Meishan City,a backward area in Western China,as the research object,and studies how to use tax policy to promote the rapid and healthy development of regional agricultural industrialization has very important practical significance.Based on the comparative cost theory and the optimal tax structure theory,this paper studies the taxation Countermeasures of agricultural industrialization in Meishan City.The research found that there are the following problems in the current tax support of agricultural industrialization in Meishan City: first,in promoting the development of agricultural products marketization and industrialization,there is no continuity;there are differences between urban and rural tax preferences for family farms;the implementation of preferential tax policies for agriculture is not enough,and the role of funds flowing to family farms is not strong.Second,the current tax policy focuses more on the income tax preferences of large professional households,and the preferential tax rate of VAT on agricultural inputs is not perfect enough.The protection is stronger than the encouragement,which is not conducive to enhancing the enthusiasm of all sectors of society to develop large professional households.Thirdly,with the development of agricultural economy,the tax preferential policy of professional cooperatives has been implemented for a long time.There are some limitations,such as the tax preferential policy is not clear enough,the boundary is not obvious,and the tax-related accounting of cooperatives is complex and poor operability.Fourthly,the qualifications of leadingenterprises in agricultural industrialization are high,the incentives for small and medium-sized enterprises involved in agriculture are not strong enough,and the tax incentives industry chain is unbalanced.According to the problems,this paper puts forward policy enlightenment: First,increase tax policy support,guide investment to family farms,and promote family farms to scale up and intensify.Second,the tax policy inclines to the major professional households and develops the ecological recycling agriculture.Third,actively explore tax support for farmers’ professional cooperatives.Fourth,we should innovate local tax preferential policies,encourage leading enterprises to become bigger and stronger,play a "leading" role in small and medium-sized agricultural enterprises,and lead the development of agricultural industrialization in Meishan City.Fifth,we should optimize the tax incentives for agricultural products processing and promote intensive processing of agricultural products.Sixth,optimize the tax policy of agricultural science and technology progress and expand the influence of product brand.Seventh,we should focus on innovating tax services to promote the rapid development of agricultural industrialization.