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税收政策对农村经济发展影响研究
引用本文:田国双.税收政策对农村经济发展影响研究[J].税务与经济,2005(2):9-12.
作者姓名:田国双
作者单位:东北林业大学,经济管理学院,黑龙江,哈尔滨,150040
摘    要:现行税收政策对农业的调节功能较弱,税收政策调整滞后于农业经济发展的总体变化。鉴于税收对农村经济增长、农业资本投入、农业技术进步及农业产业结构都存在不同程度的影响,建议在税收政策上给予农业良好的环境空间,以形成有利于刺激农村经济发展的良性机制。

关 键 词:税收政策  农村经济  中国  农民负担  农业技术进步  农产品价格  农业投资
文章编号:1004-9339(2005)02-0009-04

The Influence of the Rural Economic Development by Tax Policies
TIAN Guo-shuang.The Influence of the Rural Economic Development by Tax Policies[J].Taxation and Economy,2005(2):9-12.
Authors:TIAN Guo-shuang
Abstract:The current tax policies have a weak regulated function for agriculture and the regulation of tax policies has fallen behind the general change of the agricultural economic development.In the light of the influence of the rural economic growth,rural capital imput,the progress of agricultural technology and agricultural industrial structures,the agricaltural enviornmental space should be given by tax policies in order to promote a good mechanism for the rural economic development.
Keywords:rural economy  tax policy  economic growth  capital imput  technical progress  industrial structure  
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