扶持新型农业经营主体发展的财税政策研究

The Fiscal Policy Research on Support for New Agricultural Business Entities

近年来,在国家政策的大力扶持下,新型农业经营主体所形成的模式日趋成熟,但是在其发展过程中也出现了土地流转受限制、农业服务体系发展滞后、支农资金分散等一系列问题。本文通过对新型农业经营主体目前的发展状况、在新型农业经营主体的发展过程中出现问题的阐述,找到扶持新型农业经营主体的财税政策着力点。

In recent years,with the strong support of national policy,the development mode of new agricultural business entities has become increasingly mature,but there are also problems of land circulation restrictions,funds for supporting agriculture dispersed,agricultural service system development lagging behind in its development process. Through the elaboration of the current situation and the problems existing in new agricultural business entities,this paper finds out the focus of fiscal policies to support new agricultural business entities.