财税与公共管理学院知识库

    Agriculture is the fundamental development of China, Only when agriculture develops well can the country develop sustainably, and China is a large agricultural country. The issue of agriculture,rural areas and farmers has always been the focus of our party. In order to achieve the great rejuvenation of the Chinese nation, the revitalization of rural areas is the only way to develop, and the development of the rural is imminent. In the report of the 19th National Congress of the Communist Party of China, President Xi Jinping proposed the strategy of rural revitalization for the first time, which is of epoch -making significance, which provides a clear guidance for the rural revitalization of China. Once the strategy was proposed, it was widely discussed by scholars at home and abroad. On June 1,2021, the"Promotion Law of the Rural Revitalization"was officially implemented, and the issue of rural revitalization was included in the legal system. This is also the first rural revitalization laws and regulations in China. The prosperity of the industry in rural revitalization is the top priority. President Xi Jinping also mentioned that the prosperity of the industry is the prerequisite for solving all rural problems, It is very important to develop rural industries.

    Based on the background of the high-quality development of the Yellow River Basin, this article studies the fiscal and tax policies supports the revitalization of the rural industry of the Yellow River Basin. As an important regulatory method for the country, fiscal and tax policies has promoted the development of rural industries and lays a good foundation for achieving comprehensive revitalization of rural villages. This article consists of six chapters. On the basis of sorting out relevant literature and policies, the core concepts of rural industries, fiscal and tax policies support and fiscal support agriculture have been defined, the basic principles of fiscal and tax policies supporting rural industry revitalization are analyzed. The fiscal and tax policies related to the revitalization of rural industries introduced at the national level and the Yellow River basin level in recent years are selected, In this paper, two"San pin yi biao"cases of "Shanxi Datong dwarf yellow daylily Industry"and"Shaanxi Zhashui Corps Industry"are analyzed, the case selection is typical, and summarize the experience of promotional cases.

     Through research and analysis, the paper finds out some problems existing in fiscal and tax policies to support rural industries revitalization in the Yellow River basin. There are problems such as insufficient financial support for rural industries, the efficiency of the use of fiscal funds needs to be improved, the lack of taxation preferential coverage, and the lack of professional talent introduction. From the Angle of fiscal and tax policies, it puts forward to strengthen the financial investment in rural industries, improve the efficiency of fiscal funds, broaden the scope of taxation support for rural industries, and actively introduce rural professionals.