【作者】 刘晶；

【导师】 王春雷；

【作者基本信息】 东北财经大学 ， 税务硕士（专业学位）， 2021， 硕士

【摘要】 我国在十九大中首次提出乡村振兴战略,实现乡村振兴要对农业生产进行数字化改造发展智慧农业,实施智慧农业工程和“互联网+”现代农业行动。近几年的中央一号文件都着重强调要发展智慧农业,2021年中央一号文件强调现代农业要以科技和物质装备作为支撑,坚持农业科技自立自强,发挥科技助农兴农作用;2020年中央一号文件中也强调要加快建设现代农业产业园,加大科技投入,助力农业发展。“十四五”规划和2021年的政府工作报告也强调要全面实施乡村振兴战略,增强农业机械化、智能化水平,建设智慧农业。除了政策引导,我国的信息技术、大数据和数字经济发展也为智慧农业提供技术支持,智慧农业设备关键核心技术也取得突破性进展,因此我国必然向着农业智能化操作和信息化管理的智慧农业发展。农业又因其高风险、高投资、公共产品的特性需要国家的调控和干预才可以持续稳定发展,农业税收政策在这一过程中发挥着至关重要的作用,因此国家和地方政府推出了一系列有利于智慧农业发展的税收政策来引导市场资源向智慧农业领域流入。智慧农业的发展不仅能带动“三农”的发展防止农村脱贫户返贫,还可以推动农业产业的转型升级,响应“供给侧”结构性改革优化我国产业结构。但是我国的农业税收政策在近些年都没有大的变动,随着智慧农业的发展税收政策适用性问题逐渐显露,所以我国有哪些关于智慧农业的税收政策、当前实施的效果如何、应该如何完善我国的涉农税收政策都应是研究的重要问题。本文创新性的将智慧农业生产经营分为五个阶段梳理我国现行税收政策并分析当前存在的问题,结合智慧农业产供销一体的生产经营方式和农产品网络销售的实际情况分析相关的税收问题,最后根据实际情况与国外经验借鉴完善我国与智慧农业相关的税收政策,创新性地提出企业投资智慧农业的亏损弥补期与投资期挂钩、互联网企业投资智慧农业减免一定比例所得税金额、在农村建设农业园区和产业基地的企业获得的收益免征企业所得税、下乡支农的专业人才返还以前年度的个人所得税等税收优惠政策建议。本文不足的部分就是当前我国智慧农业发展尚未形成体系,专门从事智慧农业的企业较少,有些数据因处于试验阶段尚未公开,所以未使用实证分析,涉及的数据运用图表来替代。本文共分为五个部分:第一部分是绪论,主要介绍研究背景、意义以及梳理涉农税收政策的国内外文献,从中了解国内外学者关于税收政策促进智慧农业发展的研究成果。第二部分是智慧农业概述与税收政策基本理论分析,重点论述促进智慧农业发展的税收政策理论分析,为本文的论述提供税收理论支撑;简要介绍了智慧农业内涵、特征、与传统农业区别以及税收政策对智慧农业发展的影响。第三部分是促进智慧农业发展税收政策现状分析,按照智慧农业生产经营的五个阶段介绍当前与智慧农业相关的税收政策,结合智慧农业发展现状和存在问题指出我国当前与智慧农业相关的税收政策的不足。第四部分是促进智慧农业发展税收政策的国际经验借鉴,以美国和德国为例了解国外智慧农业发展状况以及税收政策,从中获得启示,总结出我国可以借鉴的税收政策。第五部分是促进智慧农业发展的税收政策建议,主要结合我国智慧农业发展遇到的问题、当前税收政策的不足和借鉴国外税收政策经验来完善我国的智慧农业税收政策,进而推动我国智慧农业的发展。更多还原

【Abstract】 In the 19th National Congress of the Communist Party of my country,our country put forward the strategy of rural revitalization for the first time.To realize rural revitalization,it is necessary to digitally transform agricultural production to develop smart agriculture,implement smart agricultural projects and "Internet+"modern agricultural actions.In recent years,the No.1 document of the Central Committee has emphasized the development of smart agriculture.In 2021,the No.1 document of the Central Committee emphasizes that modern agriculture should be supported by science,technology and material equipment,insist on self-reliance and self-reliance of agricultural science and technology,then play the role of science and technology in assisting agriculture.The No.1 Central Document in 2020 also emphasized our country needs to accelerate the construction of modern agricultural industrial parks,increase scientific and technological investment to promote agricultural development.The "14th Five-Year Plan" and the 2021 government work report also emphasized our country needs to fully implement the rural revitalization strategy,enhance the level of agricultural mechanization and intelligence to build smart agriculture.In addition to policy guidance,our country’s information technology,big data and digital economy development also provide technical support for smart agriculture,the key core technologies of smart agricultural equipmentand have been made in breakthrough.Therefore,our country is developing toward smart agriculture with smart agricultural operations and information management.Because of its high-risk,high-investment and public product characteristics required state regulation and intervention to achieve sustainable and stable development.Agricultural taxation policies play a vital role in this process.Therefore,the state and local government have introduced a series of tax policies that are conducive to the development of smart agriculture to guide the inflow of market resources into the field of smart agriculture.The development of smart agriculture can not only promote the development of "agriculture,rural areas and farmers" to prevent poverty-stricken households in rural areas from returning to poverty,but also promote the transformation and upgrading of the agricultural industry,and respond to the"supply-side" structural reform to optimize my country’s industrial structure.However,our country’s agricultural taxation policies have not changed significantly in recent years.With the development of smart agriculture,the applicability of tax policies has gradually emerged.Therefore,what are the tax policies of smart agriculture in my country,what are the current implementation effects,and how should they be improved?our country’s agricultural taxation policy should be an important issue for research.This article innovatively divides smart agricultural production and operation into five processes,combines China’s current tax policies,analyzes current problems and analyzes related tax issues based on the integration of smart agricultural production and the actual situation of agricultural product network sales.Finally,According to the actual situation and foreign experience,we can improve China’s taxation policies related to smart agriculture,innovatively propose that the loss recovery period of enterprises investing in smart agriculture is linked to the investment period,internet companies invest in smart agriculture,deduct a certain percentage of income tax,build agricultural parks in rural areas Proposals for preferential tax policies such as exemption of corporate income tax for the income obtained by enterprises in industrial bases and return of individual income tax for previous years for professionals who go to the countryside to support agriculture.The inadequacy of this article is that the current development of smart agriculture in my country has not yet formed a system and there are fewer companies specializing in smart agriculture.Some data is not yet published because it is in the experimental stage,so empirical analysis is not used,and the data involved is replaced by charts.This article is divided into five parts:The first part is the introduction,which mainly introduces the research background,significance,the domestic and foreign literature on agricultural taxation policies,learns the research results of domestic and foreign scholars on taxation policies to promote the development of smart agriculture.The second part is the basic theoretical analysis of smart agriculture and taxation policy,focusing on the theoretical analysis of taxation policy that promotes the development of smart agriculture,providing taxation theoretical support for this article;a brief introduction to the connotation of smart agriculture and the analysis of the impact of taxation policies on the development of smart agriculture.The third part is the analysis of the current tax policy to promote the development of smart agriculture.According to the five stages of smart agricultural production and operation,the current tax policy related to smart agriculture is introduced,and the current tax policy related to smart agriculture in our country is pointed out in combination with the current status of smart agriculture development and existing problems.The fourth part is the reference of international experience in promoting the development of smart agriculture tax policy.Taking the United States and Germany as examples to understand the development of smart agriculture and tax policies in foreign countries,we can get enlightenment from it and summarize the tax policies that our country can learn from.The fifth part is recommendations for improving the taxation policy for the development of smart agriculture in my country,which mainly combines the problems encountered in the development of smart agriculture in my country,the current taxation policy deficiencies and the experience of foreign taxation policies to improve my country’s smart agriculture taxation policy,and then promote my country’s wisdom The development of agriculture.更多还原