民族地区脱贫攻坚与乡村振兴有效衔接的财政政策研究

Research on Fiscal Policies for Effective Linkage Between Poverty Alleviation and Rural Revitalization in Ethnic Regions

2020年脱贫攻坚战取得全面胜利后,我国“三农”工作的重心已经迈向全面推进“乡村振兴”阶段。相对于其他地区,民族地区的脱贫攻坚与乡村振兴衔接工作面临难度更大、任务更重的难题,因此需要财政政策发挥更为积极的作用。论文分析了财政政策在民族地区脱贫攻坚与乡村振兴有效衔接中的必要性,在现状与问题分析的基础上,从资金投入机制、产业扶持机制、税收优惠机制三方面提出我国民族地区脱贫攻坚与乡村振兴有效衔接的财政政策的具体构建内容。

After achieving a comprehensive victory in the fight against poverty in 2020,China's focus on issues of“agriculture,rural areas,and farmers”has shifted to the promotion of all-round “rural revitalization”.Compared with other regions,ethnic regions face greater difficulties and heavier loads of tasks in connecting poverty alleviation and rural revitalization,thus requiring fiscal policies to play a more active role.This paper analyzes the necessity of fiscal policies in effective linkage between poverty alleviation and rural revitalization in ethnic regions.On the strength of analyzing the status quo and existent problems,it proposes specific build contents of fiscal policies that are conducive to ethnic regions in realizing effective connection between poverty alleviation and rural revitalization,including capital investment mechanism,industrial support mechanism and tax preferential mechanism.