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本文认为,城乡差距不断拉大的客观形势说明了目前实行工业反哺农业的紧迫性,同时从国民经济总量、工业经济整体实力、城市经济发展等各方面来看,我国已经具备了工业反哺农业的现实条件。因此,必须抓住时机,在党中央和国务院制定的“多予少取放活”的方针框架下,从资金、技术、就业、制度、政策等各方面选择工业反哺农业的切入点,这其中,税收政策应发挥不可或缺的作用。
This paper argues that the objective situation in which the gap between urban and rural areas continues to widen shows the urgency of practicing industry-fed agriculture. At the same time, in terms of the total national economy, the overall strength of the industrial economy and the urban economic development, China already possesses the industrial nurturing agriculture Realistic conditions. Therefore, we must seize the opportunity to choose the starting point for industrial nurturing agriculture from the aspects of capital, technology, employment, system and policy under the framework of the principle of “giving more and lesser take and relaxation” formulated by the CPC Central Committee and the State Council. Among these, Tax policy should play an indispensable role.