Research On The Implementation Of Preferential Tax Policies For Tea Industry In S District Of Pu’er City

Tea industry is a traditional industry and characteristic industry in Yunnan Province,it plays an irreplaceable positive role in promoting social and economic development,adjusting the agricultural industrial structure and lifting farmers out of poverty.As the government’s most effective macro-control method,taxation has played an irreplaceable policy-oriented role in the development process of the tea industry.With the change of economic form,the development of the tea industry is restricted by many factors,and the current preferential tax policies for the tea industry also have many deficiencies in practice.Suggestions and countermeasures make the tea industry tax support system more scientific and perfect,and give better play to the tax policy effect and function,which is very important for the development of the tea industry.Based on the tax effect theory and Smith’s policy implementation theory,from the perspective of the impact of preferential tax policies on the development of the tea industry,on the basis of combing the existing preferential tax policies for the tea industry in detail,combined with the development status of the tea industry in S District,Pu’er City,through questionnaires,interviews and other methods,it is analyzed that there are still some problems in the implementation of the preferential tax policies for tea,mainly including the lack of tea companies’ sense of obtaining the preferential tax policies for tea,the implementation of the policies of the grass-roots tax authorities needs to be improved,and the tax payment.Insufficient ability to comply with personal tax laws and effective implementation of external environmental impact policies.By analyzing the causes of the problems one by one,combined with the development of the tea industry in Yunnan Province and the actual situation of tax collection and management,the paper puts forward targeted suggestions from four aspects: improving the design of preferential tax policies,strengthening tax collection and management,focusing on improving tax services,and multi-departmental tax co-governance.Some optimized paths.In order to enrich the research on the preferential tax policies of the tea industry,gradually improve the tax support system for the tea industry,and play a certain reference role in promoting the economic development of Pu’er City and similar tea producing areas.