| 农业产业化中的税收政策研究 |
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| 引用本文： | 李玉杰. 农业产业化中的税收政策研究[J]. 陕西行政学院学报, 2013, 0(1): 108-111 |
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| 作者姓名： | 李玉杰 |
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| 作者单位： | 陕西省国家税务局;西北农林科技大学 |
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| 摘 要： | 三农问题始终是关系党和人民事业发展的全局性和根本性问题。税收作为一项重要的政策工具,是增加农民收入的有效手段,必须积极地配合其他政策在促进农业产业化方面有所作为。如何进一步发挥税收在促进农业产业化快速发展中的积极作用,是新时期推进三农工作需要不断探索的一个重要课题。
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| 关 键 词： | 农业产业化 增值税 所得税 税收政策 |
A study on the Tax Policy in Agricultural Industrialization |
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| LI Yu-jie. A study on the Tax Policy in Agricultural Industrialization[J]. Journal of Shanxi Administration School and Shaanxi Economic Management School, 2013, 0(1): 108-111 |
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| Authors: | LI Yu-jie |
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| Affiliation: | LI Yu-jie1,2(1.Shaanxi Province Office.SAT,Xi’an 710068,China;2.Northwest A&F University,Yang ling712100,China) |
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| Abstract: | ＂San Nong＂ problem has always been an overall and fundamental problem in related to the development of our Party and our people＇s cause. Tax, as an important policy tool, must actively cooperate with other policies in promoting the agricultural industrialization. The tax policy is an effective measure to increase farmers＇ income. How to further cultivate the positive role of tax in promoting the rapid development of agricultural industrialization is an important issue worth constantly exploring in the new era to advance ＂San Nong＂ task. |
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| Keywords: | agricultural industrialization value added tax income tax tax policy |
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