Study On The Problems And Optimization In The Implementation Of Agricultural Tax Preference Policy In Yao'an County

China is a large agricultural country,the agricultural population accounted for the majority of the national population,so the development of agriculture plays an important role in the development of national economy.But at the same time,China is not a strong agricultural country-agricultural development in a relatively backward and weak position.Accordingly,the party and country adopted a series of policy measures to support agriculture rural development.Tax incentives are an important means of agricultural support.To realize the purpose of formulating preferential policies,it must rely on the effective implementation of the policies.“Implementation”is the only way to turn the policy objective into reality,and the implementation effect will seriously affect the success or failure of the policy.This paper will start from the research of policy implementation theory and take Smith Policy Implementation Theory as the basis.Combined with the implementation of the preferential tax policy for agriculture in Yao'an County.Questionnaire survey was adopted.This paper discusses the problems in the implementation process from four aspects: policy itself,tax authorities' executive ability,taxpayer's policy recognition and policy execution environment.And then to carry out research and analysis of the problem.Put forward some Suggestions and countermeasures to improve the implementation effect of agriculture-related tax preferential policies based on the actual situation.These strategies include: Implement VAT legislation?Improve preferential policies?Improve the quality of the performer?Improve policy advocacy and guidance?Improve the mechanism for implementing policies?Improve the tax quality of taxpayers?Establish a tax mechanism to support tax assistance?Cultivate the awareness of paying taxes in accordance with the law.Through research,I hope to contribute to the theoretical study of China's agricultural tax incentives and the promotion of agricultural economic development.