发展循环农业的财税政策研究

【作者】 王娟；

【导师】 赵恒群；

【作者基本信息】 东北财经大学 ， 财政学， 2006， 硕士

【摘要】 循环经济是一种以资源的循环利用为核心，以“减量化、再利用、资源化”为原则，以低消耗、低排放、高效率为基本特征，符合可持续发展理念的经济增长模式。发展循环经济符合科学发展观的要求，是缓解我国资源约束矛盾的重大举措，是减轻环境污染的有效途径，把循环经济理念运用到农村领域之中更是建设“生产发展、生活宽裕、乡风文明、村容整洁、管理民主”的社会主义新农村的迫切要求。我国农业发展存在诸多问题，如农业资源与生态问题突出，人均耕地面积逐年减少，农业供水保证率下降，水土流失日趋严重；农药化肥的过度使用，农业废弃物乱扔乱放，农业环境污染日益严重；农业产业化程度和农产品质量有待提高等。这些问题的解决，只有通过农业发展方式的改革与升级，即发展循环农业，把农业经济活动与自然生态循环融为一体，促使农业生态系统和经济系统逐渐向良性循环方向转变。农业作为弱势产业，具有生产周期长、投资风险大和收入预期稳定性差等特点，而循环农业作为农业发展的新模式还具有正外部性，只有通过财政支出来弥补。因此，国家必须采取政策措施，特别是财政和税收政策来促进循环农业的发展。本文采取理论分析与实证分析相结合、定性分析和定量分析相结合的方法，对发展循环农业的财税政策进行研究。全文共分以下四部分：第一部分循环农业与财税政策的理论分析。该部分首先阐述了循环农业的概念、特征以及发展循环农业的重要性。其次，通过对农业自身具有的弱质性及循环农业的正外部效应的分析，阐明了财税政策与循环农业发展的相关性，提出运用财税政策工具促进循环农业发展的必要性。第二部分我国现行的与循环农业有关的财税政策分析。该部分从农业财政补贴、农业财政投资以及农业税收三方面分析了现行的与循环农业相关的财税政策以及存在的问题。首先，分析了我国在入世前后对农业生态和生态环境建设的补贴问题。其次，分析农业财政投资结构，指出农业基础设施建设投资与农业科研技术投资投入不足，限制了循环农业的发展。最后，对发展循环农业的直接或者间接相关的税收政策进行梳理，指出了现行财税政策存在的问题，如缺乏系统性、支持力度不够、政策范围狭窄等。第三部分国外发展循环农业的财税政策及借鉴。该部分介绍了美国、英国、德国、等发达国家在促进循环农业发展方面的财税政策，提出了国外财税政策对我国发展循环农业可供借鉴的经验，如以循环农业作为财政支农的目标导向、加大财政对循环农业的补贴力度、调整财政补贴方向、改革补贴方式、完善税收优惠以及与加快配套措施建设等。第四部分发展循环农业的财税政策建议。该部分主要是针对我国现行财税政策存在的问题，根据我国国情，借鉴国际经验，提出了有利于发展循环农业的财税对策。在财政政策方面，建议增加财政资金投入、调整农业投入重点、转变农业补贴方式、建立农业环境保护补贴机制等。在税收政策方面，建议对现行增值税、企业所得税、资源税及其他相关税收政策进行调整，以促进循环农业的发展。更多还原

【Abstract】 The circular economy is one kind of economical growth pattern, compatible with sustainable development idea, which takes the circular use of resources as the core, "reduce, reuse, recycle" as the principle, low consumption, low discharge and high efficiency as the basic characteristics. The development of circular economy which can lessen resources pressure and reduce pollution, conforms to requirements of the science development view. The use of circular economy idea in the countryside is one of urgent requirements for construction of new social countryside.There are many problems in the process of our country agricultural development, for example, the problem of agricultural resources and ecological environment, reduction of per person farm land, reduction of agricultural water supply, loss of water and farm land; overuse of fertilizer and pesticide, serious pollution on agricultural environment; the need for improving the extent of agricultural industry and quality of agricultural products. The resolution of these issues are depended on the reform on agricultural development way, referring to circular agriculture development, which merged agricultural economy activities with natural ecology circulation, promoting the transfer of agricultural ecology and economical system. As an industry with low status, agriculture has many characteristics, such as long-term production cycle, high investment risk and low stability of revenue participation, etc. Besides, circular agriculture has externality which just could be resolved by financial expenditure. Therefore, government should take various kinds of polices, especially fiscal and taxation polices, to promote the development of circular agriculture.This article takes research on circular agriculture through the method of combining theoretical analysis with empirical analysis and qualitative analysis with quantitative analysis. It includes four parts:Part one is of theoretical analysis of circular agriculture and fiscal and taxation policy. This part firstly elaborated the concept of circular agriculture, the characteristic as well as the importance of circular agriculture development. Secondly, through the analysis on agricultural externality, it illustrated the relevance between fiscal and taxation policy and development of circular agriculture, the necessity of using fiscal and taxation policy to promote circular agriculture development.Part two is an analysis of our country’s current fiscal and taxation polices for circular agriculture. This part has analyzed present fiscal and taxation policy and problems in terms of three aspects, including financial subsidy, agricultural financial investment and agricultural taxation. Firstly, this article analyzed financial subsidy on agricultural ecology and ecological environmental construction before our country join into WTO. Secondly, this article analyzed the structure of agricultural finance investment, presented insufficiency of financial expenditure on agricultural infrastructure construction and agricultural scientific research, which restricted the development of agriculture. Thirdly, this article summarized related taxation policy on circular agriculture, pointed out problems in current fiscal and taxation policy, such as, lack of system, insufficiency of financial expenditure, narrow scope of policy, etc.Part three referred to oversea fiscal policy on circular agriculture and recommendation. This part introduced developed countries fiscal policy for developing circular agriculture, proposed experiences for recommendation. For instance, take circular agriculture as guidance of fiscal expenditure, increase fiscal subsidy on circular agriculture, adjust the structure of fiscal subsidy, reform the way of subsidy way, etc.Part four plays an important role in this article. It referred to financial and taxation recommendation on the development of circular agriculture. On the basis of existing problems of fiscal and taxation policy in our country and combining the above-mentioned international reference meanings towards our country, article has proposed fiscal and taxation policy. In terms of fiscal policy, it recommended increasing agricultural fiscal input, adjusting structure of agricultural input, transferring the way of fiscal subsidy, establishing subsidy on agricultural ecological environment, etc. With regard to taxation policy, it recommended perfect value-added tax, enterprise income tax, resource tax, etc.更多还原