Research on the Fiscal and Tax Policies for the Development of Smart Agriculture
			
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				DOI: 10.23977/FMESS2021039			
			
				Author(s)
				Kai SUN, Nan LIU, NanHao Zhou, XiuJie Mi, Penghui Ma
			 
			
				
Corresponding Author
				Kai SUN			
			
				
ABSTRACT
				Based on the prospect of the development of smart agriculture, this paper introduces the development status and problems of smart agriculture in China, and analyzes the application of fiscal and taxation policies in the development of smart agriculture in China. Based on the problems existing in the fiscal and taxation policies of smart agriculture in China, this paper discusses the overall thinking of further supporting the development of smart agriculture in China's fiscal and taxation policies, and puts forward suggestions.			
			
				
KEYWORDS
				Smart agriculture, Agricultural financial investment, Agricultural tax policies