基于税收优惠政策对扬州农村居民返乡创业的影响分析

Analysis of the impact of preferential tax policies on Yangzhou residents'return home and entrepreneurship

自2017年中央一号文件提出支持农村居民返乡创业以来,我国各级政府为农村居民返乡创业创造了良好的税收政策、经济扶持、文化氛围。产业兴旺是乡村振兴的基础,扬州政府贯彻习近平总书记关于“三农”工作的重要论述,为当地的中小企业提供良好的配套设施与税收优惠政策。文章以江苏扬州地区为例,通过实地调研走访,与乡镇企业家进行交流,分析农村居民返乡创业过程中遇到的瓶颈和问题,为实现乡村振兴献计献策。

Since the No.1 central document of 2017 put forward the support of rural residents to return to their hometown to start their own businesses,governments at all levels in China have created favorable tax policies,economic support and cultural atmosphere for rural residents to return home to start their own businesses.Industrial prosperity is the foundation of rural revitalization.The Yangzhou government implements general Secretary Xi Jinping's important discussion on“agriculture,rural areas and farmers”and provides good supporting facilities and preferential tax policies for local small and medium-sized enterprises.Taking Yangzhou,Jiangsu province as an example,this paper analyzes the bottlenecks and problems encountered by rural residents in the process of returning to their hometown to start their own businesses through field research and interviews with township entrepreneurs,so as to provide suggestions for better rural revitalization.