税收政策助推乡村振兴:逻辑关联、现实局限与优化路径

Tax Policy to Promote Rural Revitalization:Logical Relationship,Realistic Limitations and Optimization Path

党的二十大报告对全面推进乡村振兴作出了新的战略部署。乡村振兴是解决“三农”问题的总抓手。税收政策作为国家宏观调控的重要工具手段,在全面推进乡村振兴战略中发挥不可替代作用,能够为农业高质高效、农村和美宜居、农民富裕富足提供有力支撑、有益保障和有效途径,由此形成税收政策与乡村振兴的逻辑关联。现行税收政策在助推乡村振兴方面取得了一定成效,但依然存在短板和局限,未来需充分发挥税收的资源配置、引导和激励调节作用,为“农业强、农村美、农民富”战略目标的实现贡献税收力量。

The report of the Party's 20th National Congress has made new strategic arrangements for comprehensively promoting rural revitalization.Rural revitalization is the key to solve issues relating to agriculture,rural areas and farmers.As an important tool of national macro-control,tax policy plays a vital role in comprehensively promoting the rural revitalization strategy.Tax policy and rural revitalization has a logical correlation,with tax policy providing powerful support,strong guarantee and effective means for high-quality and efficient agriculture,beautiful and livable rural areas,and prosperous farmers.The current tax policy has made some achievements in promoting rural revitalization,but there are still shortcomings.In the future,the role of tax in resource allocation,guidance and incentive regulation should be given full play,so as to help promote the realization of the strategic goal of"strong agriculture,beautiful countryside and rich farmers".