一、把握好农业与财政的互利关系农业是国民经济的基础,也是农业地区财政的基础。多年的实践证明,农业丰收,经济就繁荣,财政就增收;农业萎缩,经济发展就受到制约,财政就减收。以常德市为例,工业支柱产业中以农产品为原料的纺织、食品加工等轻工业产值占工业总产值的70%以上。全市棉纺企业年产值10亿元左右,产品销售税在4 000万元以上。各类油脂加工厂年产值2亿多元,上缴税收2 000多万元。从这样的产业结构不难看出,加 I. Grasping the mutually beneficial relationship between agriculture and finance Agriculture is the foundation of the national economy and the basis of finance in agricultural areas. Years of practice have proved that when agriculture is bumper, the economy is prosperous and the fiscal revenue increases. When agriculture shrinks, the economy is constrained and the fiscal revenue is reduced. Taking Changde City as an example, the output value of light industry such as textile and food processing industries, with agricultural products as the raw material, in industrial pillar industries accounts for more than 70% of the total industrial output value. The city’s cotton textile enterprises with an annual output value of 1 billion yuan, product sales tax at 40 million yuan or more. Various types of oil processing plant with an annual output value of more than 200 million yuan, the tax paid more than 20 million yuan. From this kind of industrial structure is not difficult to see, plus