新时代税制改革背景下我国农村企业发展路径研究

Research on the Development Path of Rural Enterprises in China under the Background of Tax System Reform in the New Era

党的十八大以来,我国税收体制改革加速推进,并取得了重大进展,环境保护税征收工作开局顺利,个人所得税改革全面推进,资源税和房产税改革也已进入试点阶段。但是我国农村企业经营规模小、产品科技含量低和发展空间受限等问题仍较为突出,农村企业只有充分利用税改红利,把握改革进程,转变发展方式,规避改革风险,才能实现持续、稳定、良性发展。

Since the 18th National Congress of the Communist Party of China,China’s tax system reform has accelerated and made significant progress.The collection of environmental protection tax has started smoothly,the reform of personal income tax has been comprehensively promoted,and the reform of resource tax and real estate tax has also entered the pilot stage.However,the problems of small-scale operation,low technological content of products and limited development space of rural enterprises are still prominent.Only by making full use of the dividend of tax reform,grasping the reform process,changing the development mode and avoiding the reform risks,can rural enterprises achieve sustainable,stable and sound development.