日本农业机械化的金融和财税支持政策及启示  

Financial and Fiscal Support Policies for Agricultural Mechanization in Japan and Their Implications

作　　者：张永凯 邢谨 ZHANG Yongkai;XING Jin

机构地区：[1]兰州财经大学农林经济管理学院,兰州730020

出　　处：《世界农业》2024年第11期19-29,共11页World Agriculture

基　　金：甘肃省自然科学基金项目“甘肃省乡村振兴发展水平空间分异及其影响因素研究”(23JRRA1783);兰州财经大学首批学科科研融合团队建设项目“农村与区域发展”(XKKYRHTD202302)。

摘　　要：农机补贴政策在农业机械化进程中发挥重要促进和导向作用,也为农业生产和粮食安全提供重要保障。本文通过总结和分析日本农业机械化中的金融、财税支持政策及其成效,结果发现:日本在农业机械化过程中所采取的多元化金融工具、构建差异化财政补贴体系、刺激性税收创新计划等做法和经验具有重要推广价值。结合中国机械化政策存在的问题,本文指出未来需要探索多元补贴模式,实施差异化补贴政策,调整农机购补标准,增强补贴范围及力度,设立专项发展基金,拓宽农户的资金来源,完善配套支持措施,提升金融、财政和税收政策衔接度等措施,促进农业农村现代化和农业强国建设。Agricultural machinery subsidy policies play a crucial role in promoting and guiding the process of agricultural mechanization,and they provide significant support for agricultural production and food security.This paper summarizes and analyzes Japan’s financial and fiscal support policies in agricultural mechanization and their effectiveness.It finds that Japan’s practices and experiences,such as adopting diversified financial instruments,constructing a differentiated fiscal subsidy system,and implementing stimulating tax innovation plans,hold significant value for broader application.In light of the issues with Chinese mechanization policies,this paper suggests that future efforts should explore various subsidy models,implement differentiated subsidy policies,adjust the standards for agricultural machinery purchase subsidies,enhance the scope and intensity of subsidies,establish special development funds,broaden the funding sources for farmers,improve supporting measures,and enhance the cohesion of financial,fiscal,and tax policies to promote the modernization of agriculture and rural areas and the construction of a powerful agricultural country.

关 键 词：农业机械化 金融政策 财政政策 税收政策 

分 类 号：F331.3[经济管理—产业经济] F833.13F813.13