Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)

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Research on the Construction of Agricultural Risk Compensation Fund in Dalian based on the Principle of Tax Benefit

Authors
Cui Dan1, *
1Department, Dalian Vocat & Teach Coll, 116035, Dalian, Liaoning, China
*Corresponding author. Email: tg667788@xzcstudio.com
Corresponding Author
Cui Dan
Available Online 29 December 2022.
DOI
10.2991/978-94-6463-042-8_3How to use a DOI?
Keywords
Tax Benefit; Dalian City; Agricultural risk; Compensation Fund
Abstract

For a long time, agricultural risk has been the main contradiction and prominent problem that restricts the development of rural economy. This paper constructs the Agricultural Risk Compensation Fund in Dalian on the basis of the principle of tax benefit, the social public attribute of Agricultural Risk Compensation Fund is put forward systematically. Individual accounts and social pool accounts shall be set up respectively, and the individual accounts shall be paid by the insured farmers in proportion to the area of cultivation and cultivation, the social pooling account shall be supplemented by the additional tax levied by the local finance on the Agricultural Risk Compensation Fund. The innovation of this paper is mainly embodied in the operation and implementation of the Agricultural Risk Compensation Fund under the principle of tax benefit, and puts forward the special financing and investment plans under the budget deficit and budget surplus respectively.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)
Series
Advances in Computer Science Research
Publication Date
29 December 2022
ISBN
10.2991/978-94-6463-042-8_3
ISSN
2352-538X
DOI
10.2991/978-94-6463-042-8_3How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Cui Dan
PY  - 2022
DA  - 2022/12/29
TI  - Research on the Construction of Agricultural Risk Compensation Fund in Dalian based on the Principle of Tax Benefit
BT  - Proceedings of the 2022 International Conference on mathematical statistics and economic analysis (MSEA 2022)
PB  - Atlantis Press
SP  - 9
EP  - 14
SN  - 2352-538X
UR  - https://doi.org/10.2991/978-94-6463-042-8_3
DO  - 10.2991/978-94-6463-042-8_3
ID  - Dan2022
ER  -