Research On The Use Of Goods And Services Tax To Promote Agricultural Development In Shanxi Province

The development of agriculture has always occupied an important position in the process of national economic development.Since entering the new era,the problems of "three rural issues" has become more and more outstanding.To promote the solution of the problem of "three rural issues" with scientific and effective strategies is the key to the realization of the overall well-off society and the rural revitalization strategy.At present,the development of agriculture in China is lagging behind industry,and there are still large deficiencies in agriculture in aspects as scale,industrialization,specialization and modernization.In the process of discussing the development of agriculture,we find that among many factors the tax policy on goods and services is also an important one affecting agricultural development.It has a great impact on the development of "three rural issues" and the improvement of the overall income level of the farmers.To discuss the effect of tax policy on goods and services on promoting agricultural development,this paper uses theoretical,empirical and other research methods.While sorting out and analyzing the related policies and analyzing the actual practices of Shanxi State Taxation Bureau from the data level,this paper combs out the existing problems of current policy: lack of system of the current policies,too many preconditions to meet the requirement of the policies,the small range of policy radiation,lack of related supporting policies to agricultural professional cooperatives,and the large gap between the policies and practices in the field of e-commerce which has a great impact on the tax payment of enterprises and so on..Based on the research of goods and services tax policy to promote the development of agriculture,on the one hand,tax policy in OECD countries is analyzed,on the other hand,tax policies of different agricultural countries in this aspect are compared in this article.It can be found that most countries around the world have formulated the relevant preferential policies in agricultural goods and services which are not independent,but implemented in combination with other policies.The development of domestic agriculture is the basis of policy making.The policy of tax on goods and services to promote the development of agriculture should be operable in terms of specific content,conducive to the administration of tax payment and collection.After the analysis,the paper also points out that tax lever can play a key role in promoting the development of agriculture,and puts forward the goal,principle and method of the utilization of tax lever.On the basis of these,the author provides some strategies for the tax policy of goods and services of agricultural development: establishing and perfecting the relevant legal system;promoting the reform of VAT policy around the industrial chain of agricultural development;stimulating further development of agriculture with consumption tax by giving full play to the positive role of consumption tax policy in promoting agricultural development;improving the support of tax policies on goods and services to macroeconomic policy;and implementing tax incentives and carrying out trials of tax deductions to boost agricultural development.