Research Progress on Tax Policies Facilitating Rural Revitalization

梳理相关研究文献，从实施效应、不足、优化建议三方面分析了助力乡村振兴的税收政策研究进展，以期为政策完善提供参考。税收政策全方位支持乡村振兴战略的实施，但存在优惠范围和力度、政策系统性、协同性、落地性不足等问题。优化建议主要集中在深化财税体制改革、推动乡村产业创新和绿色产业发展、发挥协同效应、借鉴日本故乡税制度等方面。相关研究应从单一工具分析转向系统集成创新，开展政策工具组合效应量化评估方法、税收政策与非税工具的交互影响研究。This paper synthesizes relevant research literature to analyze the progress in studies concerning tax policies designed to facilitate rural revitalization, focusing on three key aspects: implementation effects, existing shortcomings, and optimization recommendations. The aim is to provide insights for policy refinement. While tax policies offer comprehensive support for the implementation of the rural revitalization strategy, several limitations persist. These include inadequacies in the scope and intensity of tax incentives, insufficient systemic design and synergy among policies, and challenges in effective policy implementation. Recommendations for optimization primarily center on: deepening fiscal and tax system reforms; promoting innovation in rural industries and the development of eco-friendly industries; enhancing synergistic effects; and drawing lessons from systems like Japan’s Furusato Nozei (Hometown Tax). Future research should shift from analyzing single policy tools towards exploring systemic integration and innovation. Key areas for investigation include quantitative assessment methodologies for the combined effects of policy tool portfolios and research into the interactive impacts between tax policies and non-tax instruments.