化肥施用与涉肥财税优惠政策:回顾与展望

Fertilizer Application and Fertilizer-related Taxation Preferential Policies:Review and Prospect

为促进农业和农村发展,长期以来我国政府对化肥的生产、流通和施用实行了较为优厚的财税优惠政策。这些政策确实推动了农村和农业发展,但也在一定程度上导致了化肥产能过剩,引发了化肥的过量施用和严重的环境问题,难以适应农业可持续发展的要求。从供给和需求的角度剖析现行财税优惠政策加剧化肥滥用的传导机制:一方面,加剧产能过剩,扭曲价格信号;另一方面,刺激化肥需求,引发过度施用。因此,应对化肥财税优惠政策进行优化:实行功能型财税优惠政策,鼓励化肥企业转型升级;整合涉肥补贴资金,保障政策的连续性和持续性;注重化肥财税优惠与其他政策的协调配合。

In order to promote agricultural and rural development,the Chinese government has implemented a relatively favorable fiscal and taxation preferential policies for the production,circulation and application of chemical fertilizers for a long time. These policies have indeed promoted the development of rural areas and agriculture,but they have also led to a surplus of fertilizers to a certain extent,which has caused the excessive application of fertilizers and serious environmental problems. Therefore,it is difficult to achieve the sustainable agricultural development. From the perspective of supply and demand to review the evolution and changes of China’s chemical fertilizer taxation preferential policies,a study is conducted in this paper to analyze the transmission mechanism in which the taxation preferential policies aggravate fertilizer abuse. Then some suggestions are put forward. Firstly,it is important to implement functional fiscal and taxation preferential policies to encourage the transformation and upgrading of fertilizer enterprises. Secondly,it is essential to integrate fund for fertilizer subsidies to ensure continuity and sustainability of policies. Last but not least,it is vital to focus on the coordination of the fiscal and taxation preferential policies of the fertilizer and other policies.