摘要
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。
Low-carbon agriculture is resource-conserving and environment-friendly agriculture.It is not only the request to protect ecotope and human food saftey,but also the only way for agricultural sustainable development to develop low-carbon agriculture in China.Based on the low resource 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 talent,capital,technology and other production elements,promoting scale management of low-carbon agriculture.
出处
《河南农业科学》
CSCD
北大核心
2013年第8期171-175,共5页
Journal of Henan Agricultural Sciences
关键词
低碳农业
低碳技术
障碍
财税政策
low-carbon agriculture
low-carbon technique
barrier
fiscal policy
