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为了加快工业反哺农业的进程,服务社会主义新农村建设,笔者认为要加大税收政策对农业建设的倾斜力度,支农税收政策要从以减负扶贫为重点向以工业反哺农业促进农业产业化发展为重点转移,并提出了当前我国工业反哺农业的思路、方向和原则,要有针对性地调整税制结构、完善税收体系,为工业反哺农业提供必要的税收政策保障、机制保障和财力保障。
In order to speed up the process of industrial nurturing agriculture and serve the construction of a new socialist countryside, the author thinks that it is necessary to intensify the tilt of taxation policies on agricultural construction. The taxation policy of supporting agriculture should focus on reducing poverty and helping the poor to focus on nurturing agriculture with industry and promoting the industrialization of agriculture And put forward the current ideas, directions and principles of China’s industrial nurturing agriculture. It is necessary to adjust the tax system and improve the tax system in a targeted manner so as to provide necessary tax policy support, mechanism guarantee and financial security for industrial nurturing agriculture.