摘要
乡村振兴关乎国计民生,产业振兴是乡村振兴的重中之重。高质量发展乡村产业经济,需要充分发挥税收政策在其中的引导和促进作用。近年来,我国出台的税收政策措施对乡村产业振兴起到了较好的推动作用,但对照乡村振兴战略规划发展目标,仍存在不足。本文从制定专项税收政策、发挥税收引导乡村绿色产业发展的作用、通过银税协作拓展涉农企业融资渠道、提升税收政策的宣传和落实效果等角度,提出综合施策建议,以期更好助力乡村产业振兴。
Rural revitalization is related to the national economy and the people’s livelihood, and industrial revitalization is the top priority of rural revitalization.The high-quality development of rural industrial economy requires tax policies to give full play to the guiding and promoting role. In recent years, the tax policies of China have been playing a good role in promoting the revitalization of rural industries, but there are still some deficiencies compared with the development goals of rural revitalization strategic planning. This paper puts forward comprehensive measures and suggestions with a view to better supporting the revitalization of rural industries, including formulating specific tax policies to give full play to the role of taxation in guiding the development of rural green industries, expanding financing channels for agricultural enterprises through the cooperation between banks and tax authorities, and improving the publicity and implementation effect of tax policies.
作者
欧阳秀兰
蔡杰
胡芳
曾耀辉
OUYANG Xiulan;CAI Jie;HU Fang;ZENG Yaohui
出处
《国际税收》
CSSCI
北大核心
2022年第11期18-23,共6页
International Taxation In China
关键词
乡村振兴
产业发展
税收政策
共同富裕
Rural revitalization
Industrial development
Tax policy
Common prosperity
