| 我国农业产业化发展的财税政策 |
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| 引用本文： | 郑长军,卫平,姜太平.我国农业产业化发展的财税政策[J].华中科技大学学报(社会科学版),2004,18(1):113-117. |
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| 作者姓名： | 郑长军 卫平 姜太平 |
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| 作者单位： | 1. 华中科技大学,管理学院,湖北,武汉,430074
2. 华中科技大学,经济学院,湖北,武汉,430074 |
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| 基金项目： | 国家社会科学基金资助项目(00BJY045) |
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| 摘 要： | 农业产业的特殊性(弱质性．农业生产的非产业化、分散化)决定了发展农业产业化仅仅依靠市场这只看不见的手是远远不够的。政府的财税政策对农业产业化的发展显得尤为必要。文章从分析农业产业化需要财税政策的支持着手，对我国农业产业化中财政投入和税收状况进行了分析，提出了进一步发展我国农业产业化的财税措施。
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| 关 键 词： | 农业产业化 财税政策 费改税 |
| 文章编号： | 1671-7023(2004)01-0113-05 |
| 修稿时间： | 2003年5月12日 |
The Fiscal and Tax Policies on Development of China's Agricultural Industrialization |
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| ZHENG Chang-jun,WEI Ping,JIANG Tai-ping.The Fiscal and Tax Policies on Development of China''''s Agricultural Industrialization[J].Journal of Huazhong University of Science and Technology(Social Science Edition),2004,18(1):113-117. |
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| Authors: | ZHENG Chang-jun WEI Ping JIANG Tai-ping |
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| Affiliation: | ZHENG Chang-jun~1,WEI Ping~2,JIANG Tai-ping~2 |
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| Abstract: | Agricultural industry has its special features including weakness, non-industrialization of agricultural production and scattering, which decides the industrialization of agriculture cannot be only relied on the market. Especially, the fiscal and tax policies are essential to the development of agricultural industrialization. The necessity of fiscal and tax policies to agricultural industrialization is analyzed firstly, and then the status quo of China's financial investment and taxes in agricultural industrialization, finally, some fiscal and tax countermeasures to China's agricultural industrialization are put forward. |
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| Keywords: | agricultural industrialization fiscal and tax policies transforming fees into taxes |
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