Research on fiscal and taxation policies for urban-rural integration and development in the context of rural revitalization strategy

The integrated development of urban and rural areas is the basic direction of the future development of the countryside and the inevitable requirement for realizing the strategy of rural revitalization. However, at present, China's urban-rural integrated development still has many problems and constraints, which not only needs to stimulate the internal drive of the market main body, but also needs the guidance and support of macro policies. Therefore, it is necessary for the government to use fiscal policy tools to target the pain points and difficulties of urban-rural integration and development. In view of this, this paper is based on the basic status quo of China's fiscal and taxation policies, and conducts an in-depth analysis of the problems of urban-rural integrated development under the background of rural revitalization strategy, so as to put forward feasible suggestions and references for further improving China's fiscal and taxation theoretical system.