农业工业化进程中的财税政策选择  

Fiscal and Tax Policy Options in the Process of Agricultural Industrialization

作　　者：罗宏斌[1] 

机构地区：[1]湖南大学会计学院

出　　处：《税务研究》2005年第12期21-25,共5页

基　　金：湖南省社会科学基金项目"湖南农业工业化发展的财税政策研究"[立项批准号:04YB035]阶段性成果

摘　　要：农业工业化是我国新型工业化道路的重要内容,是传统农业向现代农业转变的必由之路。面对加入WTO和经济全球化的挑战,有效解决“三农”问题和全面建设小康社会的迫切需要,如何加快我国的农业工业化进程,实现农村社会生产力的跨越式发展,一直是我国各级政府和专家学者十分关心的问题。本文从降低“沉淀成本”的角度出发,分析了农业工业化进程中财税政策存在的不足,提出了促进农业工业化进程的财税对策。Agricultural industrialization is an important aspect of the new-type industrial road of our country. It is also the way the traditional agriculture transforms it into a modern style. Confronting the challenge with joining WTO and economic globalization, China now faces the urgent need of solving its agricultural problems and building a well-off society overall. How to accelerate the agricultural industrialization process and realize the great-leap-forward development of rural social productivity in China is the question that scholars and governments at all levels care about. The paper argues that by＂ the precipitating cost ＂and by effectively implementing fiscal and tax policy, China will be able to promote the agricultural industrialization process.

关 键 词：农业工业化 财税政策 中国 资金使用效率 税制结构 利益赋税原则 

分 类 号：F812.42[经济管理—财政学]