乡村振兴战略下现代农业园区建设的财税政策研究——以四川省为例  

Research on the Financial and Taxation Policy of Modern Agricultural Park Constructionunder the Rural Revitalization Strategy——Taking Sichuan Province as an Example

作　　者：熊运莲[1] 何怡[1] XIONG Yunlian;HE Yi(School of Economy and Management,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China)

机构地区：[1]西南科技大学经济管理学院,四川绵阳621010

出　　处：《西南科技大学学报（哲学社会科学版）》2021年第5期35-42,共8页Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition

基　　金：四川信息管理与服务研究中心(项目编号:SCXX2021YB03);四川军民融合战略研究中心(项目编号:JMRH-1810);西南科技大学高教研究项目(项目编号:17GJZX16);西南科技大学继续教育研究与发展基金(项目编号:18JYF08)的资助。

摘　　要：现代农业是乡村振兴的支撑产业,是推进乡村振兴和实现农业现代化的重要抓手,而财税政策在推动现代农业发展过程中具有举足轻重的作用。本文在乡村振兴战略下分析了近几年四川省为推动现代农业园区建设发布的主要财税政策,分析了当前财税政策对四川省现代农业园区建设的主要支持作用,进而分析当前财税政策的不足并提出改进建议。涉农税收政策主要是从增值税、企业所得税、其他税种等方面对现代农业园区建设给予税收优惠政策支持;财政支农政策主要是从四川省星级现代农业园区的认定、金融配套、强化用地保障、提供人才支持等方面为现代农业园区建设提供财政支持,更好地促进四川省现代农业园区建设。可以通过进一步提高特色农产品的出口退税率、提高农产品深加工的税收优惠力度、阶段性奖励补助、建立内在沟通与协调机制等措施进一步改进财税政策,推动现代农业园区建设高质量发展,推进四川省由农业大省向农业强省跨越。Modern agriculture is a supporting industry for rural revitalization and an important starting point for promoting rural revitalization and realizing agricultural modernization.Fiscal and tax policies play a pivotal role in promoting the development of modern agriculture.This article analyzes the main fiscal and tax policies issued by Sichuan Province in recent years to promote the construction of modern agricultural parks under the rural revitalization strategy,the main supporting role of current fiscal and tax policies for the construction of modern agricultural parks in Sichuan Province,and the deficiencies of current fiscal and tax policies so as to make suggestions on improvement.Agriculture-related taxation policies mainly support the construction of modern agricultural parks with preferential tax policies from the aspects of value-added tax,corporate income tax,and other taxes;the policies of financial support for agriculture mainly include the identification of star-rated modern agricultural parks in Sichuan Province,financial support,strengthening of land use,and providing personnel,in order to better promote the construction of modern agricultural parks in Sichuan Province.The fiscal and tax policies can be further improved by increasing the export tax rebate rate of characteristic agricultural products,increasing the tax incentives for deep processing of agricultural products,providing staged incentives and subsidies,and establishing internal communication and coordination mechanisms to promote the high-quality development of modern agricultural parks,and achieve the leapfrog development of Sichuan Province from a big agricultural province to a strong agricultural province.

关 键 词：乡村振兴 现代农业园区 涉农税收政策 财政支农政策 

分 类 号：F810.422[经济管理—财政学]