摘要
美国认定家庭农场,强调主要经营者及与主要经营者有血缘、婚姻关系的人员拥有农场的主要所有权并要求农场收入达到一定标准,却不要求家庭成员提供主要劳动力。美国家庭农场主综合考量决策机制、责任是否有限、税负轻重、财产转让难易以及能否吸引非家庭成员投资等因素,在个人独资企业、合伙企业和有限责任公司中选择家庭农场的组织形式;而且美国对家庭农场是否公司化一直存在论争,甚至存在反农场公司化立法。借鉴美国经验,可为我国家庭农场认定标准的重构与发展机制的完善,乃至于工商资本下乡经营农用地的规制提供有益启示。
The identification of US family farms highlight key operator( s) and people with major operator( s)by blood,marriage relations have the primary ownership of farm,and require farm income reach a certain level,but does not require family member( s) to provide the main labor force. Through considering decision-making mechanism,legal responsibility,tax burden,property transfer,the ability to attract investment and other factors,American family farmers choose family farm organization among individual proprietorship enterprise,partnership enterprise and limited liability company; and the United States always have debates on family farm corporation,even have legislations against farm company. Our family farms should draw on the experience and beneficial enlightenment from US family farms,reconstruct the identification standards,improve the development mechanism,and regulate the industrial and commercial capital to operate agricultural land.
出处
《农业经济问题》
CSSCI
北大核心
2016年第9期103-109,112,共7页
Issues in Agricultural Economy
基金
国家社科基金一般项目"农垦国有农用地物权问题研究"(编号:14BFX084)
