税收优惠政策扶持下四川乡村产业振兴发展路径分析  

Path analysis of tax preferential policies supporting revitalization and development of rural industries in Sichuan Province

作　　者：闫春蓉 冉锦成 Yan Chunrong;Ran Jincheng(School of Finance,Chongqing Technology and Business University,Chongqing 400067;Pass college,of Chongqing Technology and Business University,Chongqing 401520)

机构地区：[1]重庆工商大学金融学院,重庆400067 [2]重庆工商大学派斯学院,重庆401520

出　　处：《粮食科技与经济》2024年第2期27-32,41,共7页Food Science And Technology And Economy

摘　　要：在实现乡村脱贫和乡村振兴的有效衔接过程中,税收优惠政策是助力乡村振兴的重要手段。四川省作为乡村振兴工作中西部的重点省份,分析税收优惠政策对于四川省产业振兴的扶持作用具有重要的意义。通过分析四川省乡村发展现状,并根据国家税务总局出台的《支持乡村振兴税费优惠政策指引汇编》中的减税、免税等涉农税收优惠政策,分析其对于四川省产业发展的扶持作用,并提出其中存在的不足。通过政策路径、基础设施路径、产业发展路径、人才和土地要素路径和其他延伸路径分析税收优惠政策的优势。In the process of effectively connecting rural poverty alleviation and rural revitalization,tax preferential policies are an important means to assist rural revitalization.Sichuan Province as a key province in the central and western regions of rural revitalization work,it is of great significance to analyze the supportive role of tax preferential policies in the industrial revitalization of Sichuan Province.By analyzing the current situation of rural development in Sichuan Province and based on the Compilation of Tax Preferential Policies for Supporting Rural Revitalization issued by the State Administration of Taxation,this paper analyzed the supportive effect of agricultural tax preferential policies such as tax reduction and exemption on industrial development in Sichuan Province,and proposed their existing shortcomings.The advantages of tax preferential policies were analyzed through policy paths,infrastructure path,industrial development paths,talent and land factor paths,and other extended paths.

关 键 词：税收 乡村振兴 乡村产业 涉农税收政策 

分 类 号：F812.42[经济管理—财政学]