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深化我国农业内部就业的税收问题研究
引用本文:张彦英,周均旭.深化我国农业内部就业的税收问题研究[J].湖北商业高等专科学校学报,2011(1):97-102.
作者姓名:张彦英  周均旭
作者单位:[1]中南财经政法大学,湖北武汉430060 [2]武汉科技大学,湖北武汉430081
基金项目:国家社会科学基金项目“区际产业转移与劳动力供给结构的动态变化跟踪研究”(10CJY004)
摘    要:税收政策历来都是政府促进产业发展的一项主要经济政策,深入研究如何优化和完善税收政策促进农业产业化,培育农业产业集群,延长农业产业链,提高农村劳动力就业水平,不仅对于增加农民收入意义重大,而且对于推进农业和农村经济结构调整,深化农村各项改革,发展农村经济,建设新农村也具有重大意义。

关 键 词:农业产业化  就业  税收政策

A Study on the Problems of Taxation Deepening Employment in Agriculture
ZHANG Yan-ying,ZHOU Jun-xu.A Study on the Problems of Taxation Deepening Employment in Agriculture[J].Journal of Hubei Commercial College,2011(1):97-102.
Authors:ZHANG Yan-ying  ZHOU Jun-xu
Institution:1.Zhongnan University of Economics and Law,Wuhan Hubei 430060,China;2.Wuhan University of Science and Technology,Wuhan Hubei 430081,China)
Abstract:The tax policy is all along a key economic policy used to improve industrial development by the government.Making a deep study on how to optimize and enhance the tax policy supporting the industrialization of agriculture,Cultivating industrial cluster,extension of agricultural industry,improving the capacity of employment,not only for the employment levels increase farmers' income,and for promoting agriculture and rural economic structure adjustment,deepening rural reform,developing the rural economy is of great significance.
Keywords:agriculture industrialization  employment  tax policy
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