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| 扶持生态农业发展的财税政策探讨 | |
| 引用本文： | 熊冬洋. 扶持生态农业发展的财税政策探讨[J]. 边疆经济与文化, 2013, 0(12): 7-8 |
| 作者姓名： | 熊冬洋 |
| 作者单位： | 广西科技大学财经学院,广西柳州,545006 |
| 基金项目： | 2013年度广西高等学校人文社科项目（SK13YB070） |
| 摘 要： | 发展生态农业是保护农业生态环境，促进农村生态文明建设的必然选择。生态农业的正外部性及风险性等决定了政府必须利用财税政策给予强有力的支持。为有效发挥财税政策引导农民发展生态农业的作用，必须适时开征农业生态税，实现农业补贴政策逐步向生态农业倾斜和优化支农财政支出结构。 |
| 关 键 词： | 生态农业 农业生态税 农业补贴 |
Discusses on Fiscal and Taxation Policies to Support the Development of Ecological Agriculture |
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| XIONG Dong-yang. Discusses on Fiscal and Taxation Policies to Support the Development of Ecological Agriculture[J]. The Border Economy and Culture, 2013, 0(12): 7-8 | |
| Authors: | XIONG Dong-yang |
| Affiliation: | XIONG Dong-yang ( Guangxi University of Science and Technology, School of Finance, Liuzhou 545005, Guangxi, China ) |
| Abstract: | Develop ecological agriculture is the inevitable choice for protecting agricultural ecological environment and improving rural area ecological cultural building. Because of the positive externalities and risk of developing e-cological agriculture, government must give strong support by using taxation policies. In order to effectively play the role of fiscal and taxation policies to guide farmers to develop ecological agriculture, ecological agriculture tax must be timely, and gradually realize the agricultural subsidy policy tilt to ecological agriculture and optimize the struc-ture of fiscal expenditure for supporting agriculture. |
| Keywords: | ecological agriculture agriculture ecological tax agricultural subsidy |
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