支持陕南绿色农业发展的税收政策研究  

Research on Tax Policy for Green Agriculture Development in Southern Shaanxi

作　　者：唐波岐[1] TANG Boqi(Shaannan Eco - economy Research Center of Ankang University,Ankang,Shaanxi 725000,China)

机构地区：[1]安康学院陕南生态经济研究中心

出　　处：《林业调查规划》2019年第5期132-137,共6页Forest Inventory and Planning

基　　金：陕西省教育厅人文社科项目“陕南绿色金融创新与产业精准扶贫对接机制与途径研究”(编号:18JK0011)

摘　　要：2019年,国家明确将实施新一轮更大规模减税降费,进一步降低企业生产成本。陕南作为国家限制开发的重点生态功能区,秦巴山片区集中连片特困地区的核心区及川陕革命老区,脱贫攻坚和发展绿色农业经济是当前经济发展的重点。文章阐述陕南绿色农业的发展现状,分析近几年涉农税收在发展绿色农业中的减免力度,说明税收优惠政策对陕南绿色农业发展的促进作用。同时分析当前农业发展中还存在的产品低端化,产业集中度不够,创新能力不足等问题,对相关的税收支撑制度提出一些建议。The new round of large - scale tax cuts and fee reductions will be implemented in China in 2019 to further reduce production costs for enterprises.As the key ecological functional area restricted by the state,the core area of Qinbashan contiguous poor area and the old revolutionary base area of Sichuan - Shaanxi,the poverty alleviation and the development of green agricultural economy were the key points of the current economic development.This paper expounded the development status of green agriculture in Southern Shaanxi,analyzed the reduction and exemption of agriculture - related tax in recent years,and illustrated the promotion effect of tax preferential policies on the development of green agriculture.The problems of low - end products,insufficient industrial concentration and scarce innovation ability in the current agricultural development were analyzed,and some suggestions on the relevant tax support system were put forward.

关 键 词：涉农税收优惠 绿色农业 发展模式 产业化 陕南 

分 类 号：S718.5[农业科学—林学] F323[经济管理—产业经济]