乡村振兴背景下通过加强财税文化建设治理农业污染  

Strengthening the Construction of Fiscal and Taxation Culture to Control Agricultural pollution under the background of Rural Revitalization

作　　者：刘子婷 Liu Ziting(Jiangxi University of Finance and Economics 330013)

机构地区：[1]江西财经大学

出　　处：《现代农业研究》2019年第9期85-86,共2页Modern Agriculture Research

摘　　要：近年来,随着我国经济社会发展进入新时代,我国新时代建设与发展中的主要矛盾已经转变为人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾,乡村发展的重要性和价值逐渐增加,乡村振兴战略逐渐出台.而对于走出一条农村绿色发展的道路,治理农业污染为其重要环节.本文将从财税文化的角度,在分析农业污染治理相关财税制度的基础之上,探讨财税文化的建设对于农业污染治理,进而促进农村绿色发展目标和乡村振兴重大战略目标的实现的效用,同时,对于加强环境保护的财税文化的建设提出相应的措施.In recent years,as China's economic and social development has entered a new era,the main contradiction between the construction and development of China's new era has turned into the contradiction between the people's growing need for a better life and unbalanced and inadequate development.The importance and value of rural development have gradually increased,and the rural revitalization strategy has been gradually introduced.For a rural green development of the road,the governance of agricultural pollution for its important link.This article from the perspective of fiscal and taxation culture,on the basis of analyzing the agricultural pollution control related finance and tax system,tax culture construction for agricultural pollution control,which aim to promote the green development and rural revitalization of the utility of major strategic objective,at the same time,to strengthen environmental protection tax culture construction of the corresponding measures are put forward.

关 键 词：农业污染 环境保护 财税文化 

分 类 号：F812.0[经济管理—财政学] F323[环境科学与工程—环境工程] X322