摘要
现行税收政策对农业的调节功能较弱,税收政策调整滞后于农业经济发展的总体变化。鉴于税收对农村经济增长、农业资本投入、农业技术进步及农业产业结构都存在不同程度的影响,建议在税收政策上给予农业良好的环境空间,以形成有利于刺激农村经济发展的良性机制。
The current tax policies have a weak regulated function for agriculture and the regulation of tax policies has fallen behind the general change of the agricultural economic development.In the light of the influence of the rural economic growth,rural capital imput,the progress of agricultural technology and agricultural industrial structures,the agricaltural enviornmental space should be given by tax policies in order to promote a good mechanism for the rural economic development.
出处
《税务与经济》
CSSCI
北大核心
2005年第2期9-12,共4页
Taxation and Economy
