促进农业绿色发展的税制检视及补正  

Inspection and Correction of Tax System to Promote Agriculture Inspection and Correction of Tax System to Promote Agricultural Green Development

作　　者：邹新凯 Zou Xinkai(school of Law,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《西北民族大学学报（哲学社会科学版）》2021年第2期123-138,共16页Journal of Northwest Minzu University(Philosophy and Social Sciences)

基　　金：国家民委中青年英才科研项目“民族地区资源有偿使用与生态补偿政策工具配置及其法制保障研究”(项目编号:MSR20003)。

摘　　要：绿色发展是现代农业的目标之一。税收法律与政策工具在导引农业绿色生产方面存在针对性不强、协同性不足等问题;在创新农业绿色科技方面存在工具类型和性能开发使用不足、工具地域差异估量不够等问题;在推动农业绿色消费方面存在税制工具不健全、激励与约束功能不足等问题;这些皆亟待有效应对。若欲建构促进农业绿色发展的税制工具体系,宜坚持税收法定、量能课税、稽征经济的功能性标准,遵循简化税制要素、精选税制工具、打造透明税制与减少例外规定的效率性标准,最终在税法建制原则与结构性简化路线指引下,实现税收优惠等绿色农业激励工具的充分开发与组合适配,实现税收重课、基准税制等绿色农业约束工具的稳步探索与有序推进,进而为城乡统一税制奠基。Green development is the direction of modern agriculture.While guiding green agricultural production,tax law and policy tools have problems such as weak pertinence and insufficient coordination;In creating green agricultural science and technology,there are problems such as inadequate tool types,insufficient performance development and use of tools,insufficient estimation of regional differences oftools;in promoting green agricultural consumption,there are problems such as imperfect taxation tools,insufficient incentive and restraint functions;and all these problems should be dealt with effectively without any delay.To build the system of taxas tools to promote agricultural green development,we should adhere to functional standards composed of legal taxation,taxation in accordance with capacity and economical tax collection,should follow efficiency standards of simplifying taxation elements,optimizing taxation tools,creating a transparent tax system and reducing exceptions.Finally,under the guidance of taxation construction principles and the simplified pathway of the structure,we will realizethe full development and adaptive combination of green agriculture incentive tools such as tax preference,will realize the steady exploration and orderly promotion of green agriculture constraint toolssuch as heavy taxation,benchmark taxation so as to lay a foundation forunifiedurban-rural taxation.

关 键 词：农业绿色发展 税制工具 税法建制原则 结构性税法简化 城乡统一税制 

分 类 号：DF432[政治法律—经济法学]