杨华, 李梦怡. 新形势下减税降费政策对大别山地区茶产业的影响效应研究[J]. 《信阳师范学院学报(哲学社会科学版)》, 2020, 40(5): 34-40. DOI: 10.3969/j.issn.1003-0964.2020.05.006
引用本文: 杨华, 李梦怡. 新形势下减税降费政策对大别山地区茶产业的影响效应研究[J]. 《信阳师范学院学报(哲学社会科学版)》, 2020, 40(5): 34-40. DOI: 10.3969/j.issn.1003-0964.2020.05.006
YANG Hua, LI Mengyi. Research on the Effect of Tax Reduction and Fee Reduction Policy on Tea Industry in Dabie Mountain Area under the New Situation[J]. The journal of xinyang normal university (philosophy and social science edition), 2020, 40(5): 34-40. DOI: 10.3969/j.issn.1003-0964.2020.05.006
Citation: YANG Hua, LI Mengyi. Research on the Effect of Tax Reduction and Fee Reduction Policy on Tea Industry in Dabie Mountain Area under the New Situation[J]. The journal of xinyang normal university (philosophy and social science edition), 2020, 40(5): 34-40. DOI: 10.3969/j.issn.1003-0964.2020.05.006

新形势下减税降费政策对大别山地区茶产业的影响效应研究

Research on the Effect of Tax Reduction and Fee Reduction Policy on Tea Industry in Dabie Mountain Area under the New Situation

  • 摘要: 减税降费政策是国务院为减轻企业负担、增强市场活力而推出的重要举措,包含普惠性减税、结构性减税和2020年疫情期间阶段性减税三类。减税降费政策的执行是否给企业带来了真正的政策红利是政策制定层面和学界较为关注的问题。地处大别山区的信阳市是我国绿茶主要的生产地区之一,茶产业是信阳市的特色产业。文章采用样本分析法和问卷调查相结合的方式对茶产业进行研究,从整体看来,减税降费政策对大别山地区茶产业中规模较大的企业影响效应明显,但小规模企业政策获得感较弱。建议完善税费政策,出台更具有行业针对性的优惠政策。

     

    Abstract: The tax reduction and fee reduction policy is an important measure launched by the State Council to reduce the burden on enterprises and enhance market vitality. It includes three types of general tax reduction, structural tax reduction and periodic tax reduction during the epidemic in 2020. Whether the implementation of tax reduction policies has brought real policy dividends to enterprises is a matter of greater concern at the level of policy formulation and academia. Xinyang, located in the Dabie Mountains, is one of the major green tea production areas in my country. The tea industry is a unique industry in Xinyang. This article uses a combination of sample analysis and questionnaire survey to study the tea industry. Overall, the tax reduction and fee reduction policy has a significant effect on the large-scale enterprises in the tea industry. However, the policy of small-scale enterprises has a weak sense of acquisition, and the next step is to improve the policy and introduce more industry-specific preferential policies.

     

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