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1978年农村推行家庭联产承包责任制至今,经过20多年的改革与发展,西部农业的综合生产能力稳定增强。但在市场需求对农业发展的导向作用和约束不断增强的情况下,西部农业的进一步发展面临着许多新情况、新问题。作者历时数月,对宁夏回族自治区的固原、吴忠,甘肃省的定西地区,内蒙古自治区的阿拉善盟,陕西省的平利县,重庆市的万州区进行了典型调查,对有关问题进行了专题研究,形成了本调查报告。报告描述并分析了西部农业经济发展现状和存在的主要问题,西部农业征税状况、农产品加工业税收负担和农村税费改革状况,在此基础上提出了加快西部农业经济发展的税收政策建议。
Since the implementation of the household contract responsibility system in 1978 in rural areas, after more than 20 years of reform and development, the comprehensive productivity of western agriculture has steadily increased. However, under the circumstance of the guiding function and restraint of market demand on agricultural development, the further development of agriculture in the west faces many new situations and new problems. The author lasted for several months and conducted a typical survey of Guyuan and Wuzhong in Ningxia Hui Autonomous Region, Dingxi in Gansu Province, Alxa League in Inner Mongolia Autonomous Region, Pingli County in Shaanxi Province and Wanzhou District in Chongqing Municipality, Research, formed the survey report. The report described and analyzed the status quo and major problems in the development of agricultural economy in western China, the status of taxation in agriculture in the west, the tax burden on agro-processing industries, and the reform of taxation and fees in rural areas. Based on these reports, the paper put forward taxation proposals for accelerating the development of agricultural economy in western China.