论文部分内容阅读
转变经济发展方式是“十二五”时期的工作重点,科学合理地优化税制结构,不仅有利于促进经济发展方式转变和经济结构调整,同时也有助于促进科技进步、管理创新和民生改善。一、完善一、二、三产业协同进步的税收制度一是要稳定第一产业发展。对农业产业化经营生产用地、生产用房应有相应的税收优惠举措;出台支持农业产业化经营的优惠政策,对在农村从事旅游、观光等新兴产业的企业给予营业税或所得税优惠;放宽农业产业龙头企业认定标准,
Transforming the mode of economic development is the focus of the “Twelfth Five-Year Plan” and optimizing the tax structure scientifically and reasonably is not only conducive to promoting the transformation of economic development mode and economic restructuring, but also contributing to the promotion of scientific and technological progress, management innovation and people’s livelihood improvement . First, improve the first, second and third industry synergies tax system First, we must stabilize the development of the first industry. Preferential tax policies should be provided for the production of agricultural land for industrialization and for the production of houses for agriculture. Preferential policies should be introduced to support the industrialized management of agriculture, and business tax or income tax incentives should be given to enterprises engaged in emerging industries such as tourism and sightseeing in rural areas. The agricultural industry should be relaxed Leading enterprises that the standard,