Research On The Impact Of Agricultural Tax Policies On Rural Economic Development Under The Background Of Rural Revitalization Strategy

In 2017,General Secretary Xi Jinping emphasized in his report to the 19 th National Congress that realizing the great rejuvenation of the Chinese nation has been the greatest dream of the Chinese nation since modern times.To achieve national rejuvenation,rural areas must be revitalized.At the Central Rural Work Conference at the end of 2020,after the victory in poverty alleviation,rural revitalization should be promoted,which is a important change related to agricultural work.2021 is the first year of the new stage of development.We will start to a new trip in the new era with new ideas.We will firmly guard the bottom line,prevent large-scale return to poverty,comprehensively implement the rural revitalization work,and motivate the reposeful and robust development of the rural economy.In deploying work related to rural revitalization,the tax as a policy tool in modern society and plays an important role in rural revitalization.By analyzing the literature related to this topic,found the existing literature on empirical analysis of the agricultural tax policy is rare,the number of relevant tax policy impact on rural economic development,agricultural article is less,Therefore,this paper takes this as a breakthrough point to study and analyze the impact of agricultural tax policies on rural economic development.First,to expound the basic theory of rural tax policy and rural economic development.Second,to analyse the problems existing in the current agricultural tax policy,and in the empirical analysis part,using the entropy TOPSIS method from the prosperous industry,ecological livable,local custom civilization,effective governance,rich life of 30 provinces in five aspects of rural economic development level scores and rankings,it is concluded that the eastern region of the rural economy development trend is more positive.Then the empirical analysis of each research variable is carried out to analyze the impact of agricultural tax policy on rural economic development from different perspectives.The empirical results show that: first,agricultural tax policy can promote rural economic development.Second,the level of economic development,industrial structure,government scale and financial revenue will have a significant impact on rural economic development.Third,the effect of agriculturerelated tax policy on the eastern region is greater than that on the other regions.Lastly,based on the above analysis and the practice of international agriculture-related tax policies,suggestions for improving agriculture-related tax policies are put forward,so as to improve the problems existing in agricultural tax policies and help the rural revitalization strategy.