中国与美国、欧盟农产品税收与补贴比较研究

A Comparative Study of Tax Revenue and Subsidies about Agricultural Products between China and Western World

农产品贸易是国际贸易中最主要的组成部分。加入WTO后,国内市场与国际市场全方位接轨,农产品贸易将面临更加严峻的国际市场挑战,提高农产品的国际竞争力刻不容缓。多年来,美国、欧盟等发达国家对本国的农产品倾注了大量的补贴和税收优惠,形成了农产品的规模效应,在世界贸易市场上占据了极大的优势。我国农产品补贴原为负值,且生产、流通、进出口税负较重,制约了农产品的发展。通过对各国税制及农产品税负的比较,借鉴其在税收上增强农产品国际竞争力的成功经验,从加大补贴、调整税制等方面提高农产品国际贸易竞争力。

Farm products trade is an utterly important part of international trade. After joining WTO, our home market has become integrated into the world market in every respect. Agricultural product trade is facing severer challenges from global market. There is no time to delay in enhancing our products＇ international competitive capacity. For years, America and European Union and other developed countries have been pouring large quantities of subsidies into their farm products. They have formed a scale effect of their farm products, reigning supreme in world trade market. In our country, agricultural produce subsidy is a negative value before. The tax burden of production, circulation and imports and exports is heavy, restricting the development of agricultural produce. By comparing the tax revenue system and the tax burden of farm produce in other countries, we can use their experience for reference to improve our farm products＇ international competitive capacity. We can increase the subsidy and regulate tax revenue system to improve the competitive ability of our agricultural products.