Agriculture is the foundation of China’s economy.Vigorously developing regional characteristic agricultural industry is of great significance to promote domestic agricultural development.At present,China has entered a new period of industry feeding agriculture.Giving full play to the role of government fiscal and tax policies can greatly promote the development of domestic agriculture.Based on the relevant theoretical research,combined with questionnaire survey,field research and empirical analysis,this paper studies the impact of fiscal and tax policies on the development of black goat industry in Mashan County.In 2019,there will be 137500 black goats and 1520 tons of mutton.There are 46 black goat enterprises in Mashan County,most of which have low profits and poor anti risk ability.SWOT analysis shows that Mashan Heishan aquaculture industry has the characteristics of advantages,disadvantages,opportunities and challenges.The advantage is that Heishan has good quality and taste,and has good brand advantages;Superior natural breeding varieties;The government attaches importance to and policy support.The disadvantages are mainly reflected in: the market is not standardized,the comparative benefit is not high,the utilization rate of resources is low,and the degree of industrialization is low.Opportunities mainly include: development opportunities brought by the adjustment of agricultural industrial structure;The change of agricultural management mode can improve the ability to resist risks;People’s quality of life and consumption level have improved,and their demand has increased.The main challenges are: single product,serious homogeneous competition;Farmers’ brand awareness is not strong;Government fiscal and tax policy support needs to be improved.The results of this study provide decision-making reference for relevant functional departments and policy-making departments,and are of great significance to expand the industrialization level of black goat in Mashan County,realize continuous income increase and build an all-round well-off society. |