税收新政下完善我国涉农优惠政策的思考

Thoughts on Improving China's Preferential Policies for Agriculture under the New Tax Policy

"三农"问题一直是党群关注的重大问题,关乎中华民族伟大复兴的实现。近年来,一系列关于涉农的税收优惠政策出台,具体税种包括增值税、企业所得税、个人所得税、车船使用税、印花税、城镇土地使用税等,为涉农企业的持续健康发展提供了良好的政策平台。但是涉农税收优惠政策还存在一定的问题,包括增值税涉农优惠政策未充分发挥,企业所得税涉农优惠政策未达到极致,个人所得税涉农优惠政策未实现公平,车船使用税涉农优惠范围未推广扩大等。本文针对问题提出完善我国涉农税收优惠政策的建议,包括简化法条规定、简易实施,增强涉农企业及人员普法意识,营造公平公正的纳税环境,运用现代化技术进行税收管理等。

The issue of agriculture,countryside and farmers has always been a major concern of the Party and the masses,which is related to the realization of the Chinese dream of great rejuvenation of the Chinese nation.In recent years,a series of preferential tax policies concerning agriculture have been introduced,including VAT,enterprise income tax,personal income tax,vehicle and ship use tax,stamp tax and urban land use tax,which provide a good policy platform for the sustainable and healthy development of agricultural enterprises.However,there are still some problems in the preferential tax policies concerning agriculture,including the failure to give full play to the preferential tax policies concerning agriculture of value-added tax and the failure to reach the extreme of the preferential tax policies concerning agriculture of enterprise income tax.Fairness has not been achieved in the preferential policies for individual income tax on agriculture,and the scope of preferential policies for vehicle and ship use tax on agriculture has not been extended.In view of these problems,some suggestions are put forward to improve China's preferential tax policies concerning agriculture,including simplifying the provisions of laws and regulations,simplifying the implementation,enhancing the awareness of law popularization of enterprises and personnel involved in agriculture,creating a fair and just tax environment,and using modern technology to manage tax revenue.