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小议农业燃油税直接补贴问题
引用本文:杨海英. 小议农业燃油税直接补贴问题[J]. 商业经济(哈尔滨), 2009, 0(10)
作者姓名:杨海英
作者单位:哈尔滨商业大学,管理学院,黑龙江,哈尔滨,150028  
摘    要:国家开征燃油税以来,加大了农业生产成本,增加了农民负担,有必要对农民进行燃油税补贴.燃油税补贴涉及到直接和间接两种补贴方式.直接补贴方式则涉及信息费用和监督费用两项成本,当成本在可控情况下,燃油税补贴应建立以农机部门为主导的燃油税补偿保障机制,采取以农机部门为主导的直接补贴形式.

关 键 词:燃油税  农业成本  直接补贴

Discussion on Direct Subsidy of Agricultural Cost
YANG Hai-ying. Discussion on Direct Subsidy of Agricultural Cost[J]. Business Economy, 2009, 0(10)
Authors:YANG Hai-ying
Abstract:Imposing fuel tax increases agricultural production cost and farmers' burden,thus it's necessary to subsidize fuel tax for farmers.Subsidy on fuel tax contains direct and indirect ones.Direct subsidy refers to information cost and supervision cost.When the cost is under control,as to subsidy on fuel tax,we need build compensation guarantee mechanism of fuel tax,and take direct subsidy leading by agricultural machinery department.
Keywords:fuel tax  agricultural cost  direct subsidy  
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