【作者】 李惠；

【导师】 张晓光；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2005， 硕士

【摘要】 农业是社会效益高、比较效益低的弱质产业,受资源约束程度较深,不能单纯依靠市场的自动调节来引导社会资源流入,因此,将对农业的扶持作为财政税收政策的一项重要内容,是当今市场经济国家的通行做法。纵观世界发达和发展中国家的工业化历程,在走过一段农业萎缩的弯路后,政府都不得不调整农业财税政策,加大对农业的支持和保护力度。我国现在总体上已到了以工促农、以城带乡的工业化中期发展阶段,初步具备了工业反哺农业、城市支持农村的经济实力。在进入世贸组织后过渡期的背景下,面对日趋激烈的国际竞争、发达国家实力雄厚的农业补贴和我国农民收入增缓的现状,要达到增强我国农业竞争力,维护国家粮食安全和农民持续增收的目标,及时调整国民收入分配格局,把农民增收放在全国人民共同富裕中统筹考虑,实施培育农民增收长效机制的财税政策就显得极其迫切。 本文首先以公共财政理论、发展经济学理论和工业化理论为依据,论述了我国农业财税政策的沿革及农村税费改革的进程。其次,采用比较分析方法借鉴国外财政支持农业的经验及教训,从政策目标、项目选择、支持方式、税收优惠等方面详细总结了有益启示。再次,在全面分析我国实施“以工补农、以城带乡”必要性的基础上,针对当前农业增产、农民增收难度加大的现实,指出了建立农民增收长效机制面临的机遇和挑战,剖析了财税政策和农民增收的密切关系及值得改进和完善的方面,进而提出新阶段财税对策选择要在WTO“农业协议”的框架下,与工业化发展阶段相适应,采取包括进一步加强立法建设,完善农业投入增长机制;优化支农支出结构,突出支农重点;加强财政支农资金管理,提高支农资金使用效率;健全政府转移支付制度,增强基层财政的保障能力;强化政府补贴机制,深化农村税费改革,完善涉农税收优惠政策等在内的诸多措施,来切实保护农民的自身利益,促使他们不断创新,提高农业综合生产能力。更多还原

【Abstract】 Agriculture, which is an industry of high social benefit and low comparative benefit, suffers from resource restriction more deeply and can’t attract social resource if only depending on market self-regulation. So nowadays the usual way of market economy countries is to support agriculture by making finance and revenue policy. Tracing back the course of industrialization of the developed and developing countries in the world, we find that all of governments had to adjust agricultural finance and revenue policies, increase the supporting and protecting strength for agriculture after having experienced the crooked way of decline in agriculture. At present China has entered medium phase of industrialization as a whole and preliminarily achieved economical strength that industry can sustain agriculture in reverse and city can support country. With the entry of WTO, especially facing the fierce international competition, the abundant agricultural subsidy of developed countries as well as the domestic peasants’ low income, China hopes to achieve the goal of strengthening agricultural competitive ability, maintaining crops safety and increasing farmers’ earnings. It is urgent for China to regulate the pattern of national income distribution in time, consider farmer’s increasing income level on the common wealth of the society overall and take finance and revenue measures to cultivate long-effect mechanism of increasing the peasants’ income.Firstly, on the basis of the theories of public finance, development economics and industrialization, the paper summarizes the evolution of agricultural finance and revenue policies and the course of rural reform of taxation and expense in China. Secondly, through using the methods of comparative analysis, the paper draws lessons from experiences and successful way of supporting agriculture in some representative foreign countries’ fiscal policies, and particularly sums up a few available revelations from policy aim, item choice, supporting mode and tax preference. Thirdly, based on analysis of the necessity that industry compensates agriculture and city supports country of China, the paper puts forward opportunities and challenges of building long-effect mechanism of increasing farmers’ income. To the reality, which is more and more difficult to increase agricultural output and farmers’ income sequentially, the paper analyses更多还原