The Research Of Agricultural Public Finance System On Promoting The Construction Of Grain Main Functional Areas In Henan Province

The report of the eighteen party meeting proposed," accelerate the reform of the taxation system, improve the matched system of financial resources and powers between the central and the local, perfect the public finance system to promote the equalization of the basic public services and the construction of the main functional areas, build the local tax system", which has an important guiding significance about Henan will build the agricultural public finance system for promoting the construction of the main functional areas of grain.Henan is a major agricultural province, which is an important agriculture economic zone and food area in China, it should take the major responsibility to ensure food security. Henan has always been one of the main production areas in China, which has the bulk agricultural commodities of the grain, oilseed, cotton, tobacco and so on, which enjoys the reputation of "Central granary". In recent years, because the weak agricultural infrastructure, and the frequent of natural disasters, and the rising price of agricultural production, and the improving cost of the rural human capital, which leads to the low enthusiasm of grain farmers and the low profit of agricultural production. The national government need establish a set of agricultural public finance system, by financial means to provide agricultural public goods, in order to support agriculture and ensure food security. Specially speaking, the government need establish a sound agricultural public finance system in rural areas, and improve the budget system and tax system, and promote the equalization of basic public services, and narrow the gap between the urban and rural areas.The thesis is on the basis of the theory and method of public finance, which combined with the use of the theoretical analysis and empirical study. Firstly, the thesis introduces the basic situation of nature, population, resources and agricultural development in Henan grain functional areas, and analyze the status of agricultural public finance system about agriculture public expenditure, agricultural subsidies, agricultural revenue, fiscal transfer payment in Henan agricultural food main functional areas. The text initially study the agriculture public finance system’s problems about the deviation of development concept, the lack of agricultural public finance law, the unscientific agricultural subsides, the irrational financial transfer payment, the unscientific expenditure responsibilities between central and local government, the imperfect ecological protection fiscal policy in the construction of the main food functional areas. Secondly, the panel empirical analysis analyses between the agriculture public expenditure and the agriculture economic growth in the eighteen level cities in Henan. Thirdly, the thesis analyses the practices and experiences of the agriculture public finances to promote the construction of the main grain functional areas in the agriculture developed countries of the United States, Japan, Canada, Germany, Korea and the domestic agricultural province of Anhui, Jiangsu, Hunan, Heilongjiang, Taiwan. Finally, the thesis proposes many countermeasures containing, adhere to the sustainable development concept, prefect matching agricultural public finance laws and regulations, and increase investment in agricultural finance and fiscal subsidies, and increase tax support policies, and improve the transfer payment system, and reasonable definition about the expenditure responsibility between the central and local government, and establish the financial policy for ecological protection and so on.