保护我国耕地质量的财税政策研究
发布时间：2019-05-22 10:57
【摘要】：耕地质量保护事关国家粮食安全和农业生态安全。当前在影响耕地质量的诸多因素中,农业生产造成的对耕地的污染和城镇化过程中对优质耕地的占用是导致耕地整体质量进一步下降的两大主要因素,而现行的财税政策在一定程度上对农业污染的控制起到逆向调节作用,同时也更易引发城镇化耕地占补平衡过程中"占优补劣"情况的发生。因此,进一步完善现行财税政策,有效控制农业污染,抑制城镇化耕地占用中的"占优补劣"现象,对于保护耕地质量具有重要的现实意义。
[Abstract]:The quality protection of cultivated land is related to national food security and agricultural ecological security. At present, among the many factors that affect the quality of cultivated land, the pollution of cultivated land caused by agricultural production and the occupation of high-quality cultivated land in the process of urbanization are the two main factors leading to the further decline of the overall quality of cultivated land. To a certain extent, the current fiscal and tax policies play a reverse role in the control of agricultural pollution, and at the same time, it is more likely to lead to the occurrence of "dominant and inferior" in the process of urbanization of cultivated land occupation and compensation balance. Therefore, it is of great practical significance to further improve the current fiscal and tax policies, effectively control agricultural pollution and restrain the phenomenon of "occupying advantages and replenishing inferior quality" in the occupation of urbanized cultivated land.
【作者单位】： 广西科技大学财经学院;
【基金】：2013年度国家社科基金项目“财税政策扶持农村生态文明建设问题研究”(项目编号:13XJY028)的阶段性成果
【分类号】：F323.211;F812.0
[Abstract]:The quality protection of cultivated land is related to national food security and agricultural ecological security. At present, among the many factors that affect the quality of cultivated land, the pollution of cultivated land caused by agricultural production and the occupation of high-quality cultivated land in the process of urbanization are the two main factors leading to the further decline of the overall quality of cultivated land. To a certain extent, the current fiscal and tax policies play a reverse role in the control of agricultural pollution, and at the same time, it is more likely to lead to the occurrence of "dominant and inferior" in the process of urbanization of cultivated land occupation and compensation balance. Therefore, it is of great practical significance to further improve the current fiscal and tax policies, effectively control agricultural pollution and restrain the phenomenon of "occupying advantages and replenishing inferior quality" in the occupation of urbanized cultivated land.
【作者单位】： 广西科技大学财经学院;
【基金】：2013年度国家社科基金项目“财税政策扶持农村生态文明建设问题研究”(项目编号:13XJY028)的阶段性成果
【分类号】：F323.211;F812.0
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