税收支持下建设更高水平天府粮仓的政策研究

Study on the policy of constructing a higher-level"Granary of Heaven"with tax support

习近平总书记来川视察赋予四川“在新时代打造更高水平‘天府粮仓’”的时代重任,是对四川“三农”领域作出的又一重大战略部署,为新时代四川做好粮食安全工作指明了前进方向、提供了根本遵循。科学合理的税收优惠政策对建设更高水平天府粮仓具有重大意义。文章以税收政策为研究视角,对当前涉粮产业税收政策的现状进行了简单梳理和归纳。指出当前在涉粮产业发展上存在税收优惠范围窄、税收征管体系间缺乏沟通、税收优惠层面的制度政策尚需健全的主要问题,并针对性地提出了促进涉粮产业发展的相关对策建议。

Xi Jinping visited Sichuan for an inspection and entrusted Sichuan with the task of building a higher-level"Granary of Heaven"in the new era.This is another critical strategic deployment in the fields of agriculture,rural areas,and farmers in Sichuan,providing direction and fundamental guidelines for the work of Sichuan's food security in the new era.Scientific and reasonable policies of tax incentives are of great significance to the construction of a higher-level Tianfu Granary.From the perspective of tax policy,this paper briefly sorted out and summarized the current situation of tax policy related to grain industries.It pointed out the main problems in the development of grain-related industries,such as the narrow scope of tax incentives,the lack of communication between tax collection and administration systems,and the need to improve the system and policy at the level of tax incentives.And the thesis put forward relevant countermeasures and suggestions to promote the development of grain-related industries.