摘要
税收政策是推进农业发展方式转变的重要政策措施,为促进农业发展方式加速转变必须完善涉农税收优惠政策和措施。税收政策是一种利益向导,对转变农业发展方式具有激励和约束的双重作用:它既能够激励各类经济主体积极采用先进的农业生产、经营和管理方式,又能够约束各类经济主体逐渐放弃落后的农业生产、经营和管理方式。当前的涉农税收政策对农业及其相关产业的发展产生了极大的促进作用,但仍然存在许多问题急需解决。完善涉农税收优惠政策必须明确涉农税收优惠的目标、途径和方向,选择合适的税种和税率,并进行相关体制的配套改革。
Tax policies are important policies and measures to promote the developmental mode of agriculture so that we must perfect the tax preferences policies and measures related to agriculture.Tax policies are kinds of interest guide and have the dual function of inspiring and restricting the transforming of the mode of agriculture.They can incent every economic bodies to use advanced agricultural styles for production,operation and management actively and can atso restrict them to abandon gradually those backward styles.The tax preferences policies related to agriculture have lots of problems still,and they have produced very big incentive function for agriculture and its related industries.To perfect the tax preferences related to agriculture,we must define its aims,routes and directions and select right tax types and tax rate,and reform systems related to them.
出处
《华南农业大学学报（社会科学版）》
CSSCI
2010年第4期1-10,共10页
Journal of South China Agricultural University(Social Science Edition)
基金
山东省教育厅课题(J09WH11)
关键词
农业发展方式
涉农税收政策
税收优惠
the mode of agricultural development
tax policies
tax preferences
