發(fā)布時(shí)間：2018-05-17 17:48

  本文選題：新型農(nóng)業(yè)經(jīng)營(yíng)主體 + 財(cái)稅支持政策��； 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：新型農(nóng)業(yè)經(jīng)營(yíng)主體是現(xiàn)代農(nóng)業(yè)發(fā)展中的主力軍。黨的十八大報(bào)告,明確提出,培育新型經(jīng)營(yíng)主體,構(gòu)建集約化、專(zhuān)業(yè)化、組織化、社會(huì)化相結(jié)合的新型農(nóng)業(yè)經(jīng)營(yíng)體系。隨著我國(guó)城鎮(zhèn)化進(jìn)程的加快,農(nóng)村勞動(dòng)力結(jié)構(gòu)發(fā)生了巨大的變化,新型農(nóng)業(yè)經(jīng)營(yíng)主體應(yīng)運(yùn)而生,他們通過(guò)土地流轉(zhuǎn)實(shí)現(xiàn)機(jī)械化規(guī)模生產(chǎn),大大提高了土地的使用效率和勞動(dòng)生產(chǎn)率。近年來(lái),各地政府相繼出臺(tái)了扶持新型農(nóng)業(yè)經(jīng)營(yíng)主體發(fā)展的財(cái)稅政策。但不難發(fā)現(xiàn),許多政策措施的嘗試性、權(quán)宜性特征明顯,對(duì)新型農(nóng)業(yè)經(jīng)營(yíng)主體的發(fā)展趨勢(shì)和政策需求關(guān)注明顯不足,尚沒(méi)有形成具有系統(tǒng)性、連貫性、協(xié)調(diào)性的制度安排,導(dǎo)致財(cái)稅政策效果發(fā)揮有限。因此,如何調(diào)整優(yōu)化現(xiàn)行扶持新型農(nóng)業(yè)經(jīng)營(yíng)主體發(fā)展的財(cái)稅政策,完善和健全財(cái)政支農(nóng)政策框架和相關(guān)配套機(jī)制已成為我們目前面臨的亟待解決的重要問(wèn)題。本文通過(guò)梳理安徽省現(xiàn)行面向新型農(nóng)業(yè)經(jīng)營(yíng)主體的各類(lèi)財(cái)稅支持政策,首先從宏觀(guān)上把握新型農(nóng)業(yè)經(jīng)營(yíng)主體財(cái)稅支持政策實(shí)施的總體狀況;然后利用開(kāi)展的實(shí)地調(diào)研數(shù)據(jù),掌握新型農(nóng)業(yè)經(jīng)營(yíng)主體發(fā)展中的財(cái)稅支持政策需求,分析政策的供求均衡情況。并通過(guò)實(shí)證分析,了解不同財(cái)稅支持手段和支持方式對(duì)新型農(nóng)業(yè)經(jīng)營(yíng)主體的發(fā)展產(chǎn)生的影響。最后基于上述分析,提出相應(yīng)的對(duì)策建議。通過(guò)研究得出:1.政府專(zhuān)項(xiàng)資金扶持對(duì)新型農(nóng)業(yè)經(jīng)營(yíng)主體擴(kuò)大經(jīng)營(yíng)規(guī)模的作用最為明顯,其次是設(shè)立風(fēng)險(xiǎn)補(bǔ)償基金,通過(guò)貸款減息貼息對(duì)擴(kuò)大新型農(nóng)業(yè)經(jīng)營(yíng)主體規(guī)模的作用最弱。2.政府專(zhuān)項(xiàng)補(bǔ)助對(duì)改善新型農(nóng)業(yè)經(jīng)營(yíng)主體的運(yùn)營(yíng)狀況影響最為明顯,加大稅收減免力度影響次之,通過(guò)協(xié)調(diào)融資來(lái)改善新型農(nóng)業(yè)經(jīng)營(yíng)主體的運(yùn)營(yíng)狀況效果最弱。3.政府加大農(nóng)業(yè)技術(shù)推廣可以增加新型農(nóng)業(yè)經(jīng)營(yíng)主體產(chǎn)出效率,對(duì)新型農(nóng)業(yè)經(jīng)營(yíng)主體的投入產(chǎn)出影響最為明顯,加大基礎(chǔ)設(shè)施建設(shè)既可以增加新型農(nóng)業(yè)經(jīng)營(yíng)主體的產(chǎn)出效率,也可以有效地降低其生產(chǎn)經(jīng)營(yíng)成本,政府直接補(bǔ)貼可以降低新型農(nóng)業(yè)經(jīng)營(yíng)主體的生產(chǎn)成本,但對(duì)新型農(nóng)業(yè)經(jīng)營(yíng)主體的投入產(chǎn)出影響效果最弱。4.通過(guò)分析新型農(nóng)業(yè)經(jīng)營(yíng)主體對(duì)現(xiàn)有財(cái)稅政策的滿(mǎn)意度,發(fā)現(xiàn)新型農(nóng)業(yè)經(jīng)營(yíng)主體最希望政府出臺(tái)具有針對(duì)性的財(cái)稅支持政策,其次希望政府改變現(xiàn)有的財(cái)稅補(bǔ)貼方式,最后希望政府簡(jiǎn)化財(cái)稅支持政策的申請(qǐng)手續(xù)。根據(jù)以上研究分析,提出如下優(yōu)化財(cái)稅支持政策的對(duì)策建議:1.加大財(cái)政扶持和稅收優(yōu)惠力度,為新型農(nóng)業(yè)經(jīng)營(yíng)主體建立農(nóng)業(yè)風(fēng)險(xiǎn)防范機(jī)制,促進(jìn)其平穩(wěn)健康發(fā)展。2.改善現(xiàn)有的財(cái)稅支持政策扶持方式。3.確定對(duì)培育新型農(nóng)業(yè)經(jīng)營(yíng)主體的重點(diǎn)扶持領(lǐng)域。4.完善財(cái)稅扶農(nóng)政策框架。5.健全支持新型農(nóng)業(yè)經(jīng)營(yíng)主體發(fā)展的相關(guān)配套機(jī)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.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.8;F302.6

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