Research On The Tax Preferential System For Promoting The Development Of Leisuer Agriculture

The rise and popularization of leisure agriculture obviously plays a catalytic role in promoting the new prospect of rural areas and the development prospect of related industries.It also helps to achieve the full employment of farmers,improve the quality of life,and eventually become a catalyst for building a harmonious and stable society.Leisure agriculture is an extension of agricultural development,and it has increasingly become an important mode of the integration of the primary,secondary and tertiary industries in rural areas,providing a good solution for "agriculture,rural areas and farmers".In this context,the Party and the national government attach great importance to it,and the no.1 central document from 2015 to 2023 has made important instructions on the development of leisure agriculture.The no.1 document of the Central Government in 2023 clearly proposed to do a good job in the work on agriculture,rural areas and farmers in 2023 and for a period to come,We will thoroughly implement General Secretary Xi Jinping’s important remarks on the work related to agriculture,rural areas and farmers,To uphold and strengthen the Party’s overall leadership over the work related to agriculture,rural areas and farmers,We will give top priority to agricultural and rural development,Promoting integrated urban and rural development,We will strengthen scientific and technological innovation and institutional innovation,We will resolutely uphold the bottom line of ensuring food security and preventing a large-scale return to poverty,To rural development,Rural construction and rural governance as the key work to grasp,We will accelerate our efforts to build China into a strong agricultural country,To build a beautiful countryside suitable for living and working,It has laid a solid foundation for the good start of building a modern socialist country in an all-round way.It is of great significance to discuss how to promote the development of leisure agriculture from the perspective of tax preference.The basic theory of tax law is effectively explore the premise of leisure agriculture tax incentives,after combing the domestic and foreign literature,theory,summarizes the concept of leisure agriculture,definition and leisure agriculture management system,operators,combined with the development model of leisure agriculture,summarizes the present situation of leisure agriculture tax incentives in China.In China,there are still major defects in the preferential legal system related to promoting the development of leisure agriculture.For example,China’s tax incentives still lack a systematic tax preference system for the development of leisure agriculture,lack of support for the integration of leisure agriculture industry,lack of comprehensive tax incentives in all links of agricultural production,lack of support for comprehensive utilization of resources and rural environmental protection.In view of these problems,after combining the experience of the development of leisure agriculture at home and abroad,this paper discusses the most favorable countermeasures for the development of leisure agriculture,so as to put forward the targeted aspects of the corresponding tax preferential policies are the most favorable.Leisure agriculture preferential tax system in China need further optimization,such as systemic leisure agriculture tax system,by perfecting the leisure agriculture industry integration tax system to promote tertiary industry,optimize agricultural production of each link of preferential tax system for tax incentives can cover each link of agricultural production,and optimize the comprehensive utilization of resources and rural environment improvement of preferential tax system and broaden the scope of leisure agriculture operators of tax incentives,etc.For a long time,the research related to leisure agriculture industry has been one of the focus issues of academic circles in China.The research mainly includes the concept and characteristics of leisure agriculture,the type and development mode of leisure agriculture,the industrial planning and spatial structure of leisure agriculture,the market demand of leisure agriculture,etc.There is less targeted research on the tax issues related to promoting the development of leisure agriculture,and the leisure agriculture from the perspective of tax law.