安徽省培育新型农业经营主体的财税政策优化研究

发布时间：2018-05-17 17:48

本文选题：新型农业经营主体 + 财税支持政策　；参考：《安徽大学》2017年硕士论文

【摘要】：新型农业经营主体是现代农业发展中的主力军。党的十八大报告,明确提出,培育新型经营主体,构建集约化、专业化、组织化、社会化相结合的新型农业经营体系。随着我国城镇化进程的加快,农村劳动力结构发生了巨大的变化,新型农业经营主体应运而生,他们通过土地流转实现机械化规模生产,大大提高了土地的使用效率和劳动生产率。近年来,各地政府相继出台了扶持新型农业经营主体发展的财税政策。但不难发现,许多政策措施的尝试性、权宜性特征明显,对新型农业经营主体的发展趋势和政策需求关注明显不足,尚没有形成具有系统性、连贯性、协调性的制度安排,导致财税政策效果发挥有限。因此,如何调整优化现行扶持新型农业经营主体发展的财税政策,完善和健全财政支农政策框架和相关配套机制已成为我们目前面临的亟待解决的重要问题。本文通过梳理安徽省现行面向新型农业经营主体的各类财税支持政策,首先从宏观上把握新型农业经营主体财税支持政策实施的总体状况;然后利用开展的实地调研数据,掌握新型农业经营主体发展中的财税支持政策需求,分析政策的供求均衡情况。并通过实证分析,了解不同财税支持手段和支持方式对新型农业经营主体的发展产生的影响。最后基于上述分析,提出相应的对策建议。通过研究得出:1.政府专项资金扶持对新型农业经营主体扩大经营规模的作用最为明显,其次是设立风险补偿基金,通过贷款减息贴息对扩大新型农业经营主体规模的作用最弱。2.政府专项补助对改善新型农业经营主体的运营状况影响最为明显,加大税收减免力度影响次之,通过协调融资来改善新型农业经营主体的运营状况效果最弱。3.政府加大农业技术推广可以增加新型农业经营主体产出效率,对新型农业经营主体的投入产出影响最为明显,加大基础设施建设既可以增加新型农业经营主体的产出效率,也可以有效地降低其生产经营成本,政府直接补贴可以降低新型农业经营主体的生产成本,但对新型农业经营主体的投入产出影响效果最弱。4.通过分析新型农业经营主体对现有财税政策的满意度,发现新型农业经营主体最希望政府出台具有针对性的财税支持政策,其次希望政府改变现有的财税补贴方式,最后希望政府简化财税支持政策的申请手续。根据以上研究分析,提出如下优化财税支持政策的对策建议:1.加大财政扶持和税收优惠力度,为新型农业经营主体建立农业风险防范机制,促进其平稳健康发展。2.改善现有的财税支持政策扶持方式。3.确定对培育新型农业经营主体的重点扶持领域。4.完善财税扶农政策框架。5.健全支持新型农业经营主体发展的相关配套机制。
[Abstract]:The main body of new agricultural management is the main force in the development of modern agriculture. In the report of the 18th National Congress of the Communist Party of China (CPC), it is clearly proposed that the new agricultural management system should be cultivated and a new type of agricultural management system should be established which combines intensification, specialization, organization and socialization. With the acceleration of urbanization in our country, the structure of rural labor force has undergone tremendous changes, and the new agricultural management main body has emerged as the times require, and they realize mechanized scale production through land circulation. Greatly improved the land use efficiency and labor productivity. In recent years, local governments have introduced fiscal and taxation policies to support the development of new agricultural management bodies. However, it is not difficult to find that many policies and measures have obvious characteristics of trial and convenience, and have not paid enough attention to the development trend and policy demand of new agricultural management subjects, and have not yet formed a systematic, coherent and coordinated institutional arrangement. As a result, fiscal and taxation policies play a limited role. Therefore, how to adjust and optimize the current fiscal and taxation policies that support the development of new agricultural management subjects, improve and perfect the framework of fiscal support policy and related supporting mechanisms has become an important problem that we are faced with urgently to be solved. By combing all kinds of financial and tax support policies for new agricultural management subjects in Anhui Province, this paper firstly grasps the overall situation of the implementation of fiscal and tax support policies for new agricultural management subjects from a macro perspective, and then makes use of the field investigation data carried out. Grasp the demand of finance and tax support policy in the development of new agricultural management, and analyze the balance of supply and demand of policy. Through the empirical analysis, we can understand the influence of different financial and tax support methods on the development of the new agricultural main body. Finally, based on the above analysis, the corresponding countermeasures and suggestions are put forward. By studying it, we can draw the conclusion that: 1. The role of government special fund support to expand the scale of new agricultural management is the most obvious, followed by the establishment of risk compensation fund, the role of interest discount through loans to expand the scale of new agricultural management is the weakest. 2. The government special subsidy has the most obvious influence on improving the operation condition of the new agricultural management main body, the second is to increase the tax relief, and to improve the operation condition of the new-type agricultural management subject by coordinating the financing. The government can increase the output efficiency of the new agricultural management subject by increasing the agricultural technology popularization, which has the most obvious effect on the input and output of the new agricultural management subject. Increasing the infrastructure construction can not only increase the output efficiency of the new agricultural management subject, but also increase the output efficiency of the new agricultural management subject. The direct subsidy of the government can reduce the production cost of the new agricultural management body, but the effect on the input and output of the new type agricultural management main body is the weakest. 4. By analyzing the satisfaction of the new agricultural management subjects to the existing fiscal and taxation policies, it is found that the new-type agricultural management subjects most want the government to issue targeted fiscal and tax support policies, and then hope the government to change the existing fiscal and tax subsidies. Finally, I hope the government can simplify the application procedure of fiscal support policy. According to the above research and analysis, this paper puts forward the following countermeasures to optimize the fiscal and tax support policies: 1. 1. Increase financial support and tax concessions, establish agricultural risk prevention mechanism for the new agricultural management main body, promote its steady and healthy development. Improve the existing fiscal and tax support policy support. To determine the cultivation of new agricultural management of the main key areas of support. 4. Improve the policy framework of fiscal and tax support for agriculture .5. We will improve relevant supporting mechanisms to support the development of new types of agricultural operators.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.8;F302.6

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