我国低碳农业发展及财政税收支持路径探析.pdfVIP

河南农业科学，2013 ， 42(8):171-175 Journal of Henan Agricultural Sciences 我国低碳农业发展及财政税收支持路径探析 张雪凤 (河南牧业经济学院金融系，河南郑州 450044) 摘要z 低碳农业是资源节约和环境友好型农业。发展低碳农业不仅是保护地球生态环境和人类食 品安全的要求，也是我国农业可持续发展的必由之路。基于高碳农业资源利用率低和环境污染严 重的现实背景，结合我国国情分析了发展低碳农业面临的主要障碍，并在我国现行财税支农政策的 基础上，提出更具针对性的财税扶持低碳农业发展路径，即加大财政投入，以提高资金使用效益为 着力点优化支出结构，发挥财政补贴和税收对人才、资金、技术等生产要素的引导作用，促进低碳农 业规模化、产业化经营。 关键词:低碳农业;低碳技术;障碍;财税政策 中图分类号: F812. 8 F323. 22 文献标志码:A 文章编号: 1004 - 3268(2013)08 - 0171 - 05 Study on the Path of Finance Supporting Low-carbon Agriculture and Its Development in China ZHANG Xu e-feng (Department of Finance ,Henan Animal Husbandry Economical Institute ,Zhengzhou 450044 ,China) Abstract: Low-carbon agriculture is resourc e-conserving and environment-friendly agriculture. It is not only the request to protect ecotope and human food saftey ,but also the only way for agricul- tural sustainable development to develop low-carbon agriculture in China. Based on the low re- source utilization and serious pollution of the high-carbon agriculture , this paper analyzed the main barriers for the development of low-carbon agriculture ,and put forward some ways of fiscal support for low-carbon agriculture , such as increasing financial input , optimizing expenditure structure to improve fund use efficiency ,playing the guiding role of fiscal subsidies and tax in tal- ent , capital , technology and other production elements , promoting scale management of low-carbon agriculture. Key words :low-carbon agriculture; low-carbon technique; barrier; fiscal policy 氮[1] ，未被农作物有效利用的化肥、农药及地膜残留 随着全球气候变暖，灾难性的极端恶劣天气频 物污染土壤、大气和水