促进农村社会经济发展的税收优惠政策分析

An Analysis on the Preferential Tax Policies for Promoting China’s Rural Social and Economic Development

本文通过对新中国成立以来不同历史时期,我国促进农村社会、经济发展的税收优惠政策及其效果进行简单评析,认为千万不要因为农村某一暂短时期的繁荣而忽视"三农"问题,特别是不能取消或者变相取消对"三农"的税收优惠政策。下一步税收政策优惠的重点应在农村,以支持农业生产工业化、规模化和专业化,支持城乡生产要素自由流动,以提高农民收入为核心,加大税收优惠力度。

This paper makes a short analysis to the effects resulted from the preferential tax policies for promoting China＇s rural social and economic development during different periods since the foundation of the People＇s Republic of China. It argues that there is no reason to neglect the three-dimensional rural problems （i.e. problems facing agriculture, rural areas and farmers）, or no cancellation or disguised cancellation of the preferential tax policies is permitted under the conditions of the temporary prosperous period of the rural social and economic development. Next, what we should do is to strengthen the rural incentive tax policies to support the agricultural industrialization, large scale production and specialization, promoting product factors to move freely between the urban and rural areas. The core of the preferential tax treatment is to increase the farmer＇s income.