农业产业发展基金所得税税收优惠法制研究

Research on the Legal System of Income Tax Incentives for Agricultural Industry Development Fund

近年来,农业产业发展基金逐步在我国一些地区发展起来,为当地脱贫攻坚和乡村振兴工作发挥了重要作用。尽管如此,农业产业发展基金现阶段仍存在重大问题,一方面国家财政资金对农业产业基金投入规模有限,另一方面农业产业本身收益较低,使得社会投资者并不偏好农业类型的投资基金,因而我国农业产业发展基金总量较低,不足以支撑国家对农业产业大力发展的要求。鉴于此,为其提供一定的税收优惠制度激励,有望激发投资者的逐利性,引导社会资本向农业产业领域投资,具有法律上的正当性。具体而言,以税收法定主义为依托,在《企业所得税法》和《个人所得税法》的框架下,由国务院制定符合比例原则的税收优惠法律规范,以税收激励的方法扩大农业产业基金的规模和数量,引导社会资金投入。

In recent years, the Agricultural Industry Development Fund has gradually developed in some areas, playing an important role in local poverty alleviation and rural revitalization. However, there are still major problems with the Agricultural Industry Development Fund at this stage. On the one hand, the scale of state financial investment in the agricultural industry fund is limited, and on the other hand, the income of the agricultural industry is low, so that investors do not prefer the agricultural type of investment fund. Therefore, the total amount of China’s agricultural industry development fund is low, which is not enough to support the state’s requirements for the vigorous development of the agricultural industry. In view of this, it is expected that providing certain incentives for them with preferential tax systems is expected to stimulate investors’ profit-seeking and guide social capital to invest in agricultural industry development funds, which is legally justified. Specifically, relying on the tax legalism and under the framework of the Enterprise Income Tax Law and the Individual Income Tax Law, the State Council shall formulate preferential tax laws and regulations in line with the principle of proportionality, expand the scale and quantity of agricultural industry funds by means of tax incentives, and guide social capital investment.