发达国家农业税收政策及其对我国的启示

农业作为一个相对弱势产业,客观上需要政府的财政保护和支持。世界各国都非常重视对农业的保护和扶持,在所得税、销售税等方面采取种种优惠措施促进农业的发展,取得了很好的政策激励效果。而我国支持农业发展的税收机制尚不健全,一定程度上抑制了税收对农业的政策激励效应。因此,需要借鉴发达国家发展农业的成功经验,建立与完善有利于我国农业发展的税收政策体系,以促进我国基础产业的健康发展。

Agriculture Tax Policy of Developed Countries and the Enlightenment to China

As a relatively weak industry,agriculture needs the financial protection and support of governments objectively. The entire world attaches importance to the protection and support of agriculture extremely,taking taxation measures to promote the agricultural development,which has obtained the very good effect of policy drive. Yet our country has not a perfect tax mechanism to develop agriculture,which has suppressed the drive effect of tax policy to agricultural development. Therefore,we should refer to the ...