苹果产业是烟台农村经济发展和农民增收的支柱产业,国家取消农业税后,苹果经营主体自产自销的苹果是免税的,苹果种植行业直接对税收的贡献率非常低。但是,苹果产业化的过程,也是一、二、三产业融合发展、复合发展的过程,必然会带动相关产业与税源的发展和集聚,产业化程度越高,税源经济越发达。因此,促进烟台苹果产业转型发展,对大力发展烟台税源建设,具有重要意义。 Apple industry is a pillar industry in rural economic development and peasant income growth in Yantai. After the state abolished the agricultural tax, the apples self-produced and sold by the apple main business are duty-free and the contribution rate of the apple growing industry to taxation is very low. However, the process of industrialization of apples is also a process in which the first, second and third industries merge and develop and the compound development will inevitably lead to the development and gathering of related industries and tax sources. The higher the degree of industrialization and the more developed the tax source economy will be. Therefore, to promote the transformation and development of Yantai apple industry is of great significance to vigorously develop the tax source of Yantai.