支持乡村振兴税收优惠政策:比较与借鉴

Tax Incentives to Support Rural Revitalization: Comparison and Reference

实施乡村振兴战略是着力解决新时代发展不平衡不充分问题,满足人民日益增长的美好生活需要的重大战略。税收作为财政工具之一,可以通过其优惠政策引导涉农资本、人力、技术、信息要素的配置,助力实施乡村振兴战略。通过对国内货物与劳务税类、所得税类、财产税类中的涉农优惠政策进行梳理,并与OECD国家进行比较,本文提出,可进一步扩大涉农税收优惠政策覆盖范围,优化政策体系结构,增强政策间协同性,助力推进乡村振兴战略。

Implementing the rural revitalization strategy is a significant strategy designed to address the unbalanced and inadequate development in the new era and to meet the people’s ever-growing needs for a better life. As one of the fiscal tools, tax can guide the allocation of agriculture-related capital, human resource, technology and information factors through its preferential policies, to boost rural revitalization. By sorting out the tax incentives related to domestic goods and services tax, income tax and property tax, and comparing them with OECD countries, this paper puts forward that China could further widen the coverage of the preferential agricultural tax policies, optimize the structure of the policy system, and enhance the coordination among the policies.