摘要
乡村振兴战略是我国新时代解决“三农”问题的重大战略部署,乡村产业振兴是乡村振兴的基础和重中之重,财税政策在推动乡村产业发展上具有不可替代的作用。湖南省支持乡村产业振兴的财税政策研究,立足湖南省乡村产业发展的实际,在对现有财税政策进行梳理的基础上,剖析了财税支持政策的不足,并围绕湖南乡村产业振兴的现实需要,从职能定位、政策统筹、精准施策及保障效率等方面提出构建财税支持政策体系的建议。
Rural revitalization strategy is a major strategic deployment to solve the three rural issues in the new era of China.Rural industry revitalization is the foundation and top priority of rural revitalization.Fiscal and taxation policies have an irreplaceable role in promoting rural industry development.Based on the actual development of rural industries in Hunan Province,this article analyzes the deficiencies of fiscal and taxation support policies on the basis of combing the existing fiscal and taxation policies,and focuses on the practical needs of the revitalization of rural industries in Hunan.In terms of guaranteeing efficiency and other aspects,it puts forward the suggestions on building a fiscal and tax support policy system.
作者
刘建民
刘晓函
周思瑶
徐倩荧
LIU Jian-min;LIU Xiao-han;ZHOU Si-yao;XU Qian-ying(School of Economics & Trade,Hunan University,Changsha 410006,China;Hunan Institute of Finance and Economics,Changsha 410205,China;University of New Mexico,Albuquerque 87131,USA)
出处
《湖南大学学报（社会科学版）》
CSSCI
北大核心
2020年第6期66-72,共7页
Journal of Hunan University(Social Sciences)
基金
湖南省社科基金重大委托课题:支持湖南省乡村产业振兴财税政策体系研究(18WTA13)。
关键词
乡村产业
产业振兴
财税政策
rural industry
industrial revitalization
fiscal and taxation policies
