新农村建设的税收政策研究

Study of Tax Policy on Building a New Countryside

新农村建设需要国家在政策上给予适当的倾斜,税收政策是国家宏观经济调控政策的重要组成部分。长久以来我国实行的是向城市偏向的二元税收制度,在制定税收政策时对农村和农业发展关注的力度不够。在社会主义新农村建设的过程中,应继续调整和完善现有的税收政策,适时开征新税种,适当增加有利于"三农"发展的税收优惠政策,体现税收政策对"三农"领域的倾斜和支持,充分发挥税收在新农村建设中的应有作用。

China should give some policy support in building a new countryside. Tax policy plays an important part in macroeconomic regulation and control. As a result of dual tax system in urban and rural areas, not enough attention is paid to the development of agriculture and rural areas when tax policies are formulated. In the course of building a new socialist countryside, it is necessary to further adjust and perfect existing tax policy, to create new tax timely, and to adopt favorable tax policy for the development of agriculture, rural areas and farmers to bring taxation into full play.