The Research On Financial And Tax Policy Of The Development Of Hunan Agricultural Industrialization

With the further development of the economic globalization, the agriculture of Hunan is being confronted with severe challenge in the face of the arrival of middle period for industrialization. It is a major issue of concerning the overall situation to accelerate the adjustment of the industrial structure, promote the development of Hunan agricultural industrialization, then to advance the industrialization process wholly and the economic development steadily and coordinately. In order to meet the great historical task of constructing the new socialistic countryside and the implementation of the strategy of industry feeding back agriculture, combining the concrete reality of Hunan agricultural industrialization, giving play to the role of financial and tax policy in the public finance frame, strengthening the government's supporting dynamics, constructing the countermeasure system of financial and tax policy, promoting the development of the agricultural industrialization are exactly the important choice complying with this situation. And its successful practice will promote the development of local economy and the enhancement of the local financial strength conversely, forms a benign cycle. Therefore, the subject of "the research on the financial and tax policy of the development of Hunan agricultural industrialization" has important theory and realistic meaning and academic value.The research involves such sphere of learning as agriculture and industry, public economics and development economics, industry economics and regional economics, finance and tax, includes the public goods theory and the sunk costs theory. The text takes " agricultural industrialization and financial and tax policy " as the thread, proceeds with the connotation of agricultural industrialization, analyzes the relations between agricultural industrializations, elaborates the implementation basis of reform from the theory and the practical significance from the reality. Secondly, in view of the reality of Hunan agriculture, expounds comparisons to the main economic indicator during the agricultural industrialization, and analyzes the main factors of financial and tax policy that restrict the development of Hunan agricultural industrialization. Thirdly, expounds the international comparisons and enlightenments from the agricultural investment policy, financial subsidy policy, tax policy on agriculture and the policy tool. Finally, combines the current situation, uses the international successful experience for reference, puts forward the guiding ideology and principle from macroscopic angle and the concrete financial and tax countermeasures from four respects, such as increasingthe financial support, optimizing the tax environment, attaching importance to the utilization of the financial subsidy policy, as well as reforming and perfecting the correlative match policy.