Fiscal Policy Research In The Modern Agriculture’s Construction

The modern agriculture occupies the irreplaceable fundamental position and undertakes the irreplaceable strategic task in the development of our country’s national economy, it is required by the transformation of the mode of economic growth, to build a well-off society in an all-round way, to ensure national food security. But given that the modern agriculture’s development of our country is still in its primary stage, there is a big gap compared with developed countries, and there are defects in the relevant fiscal and taxation policy. Along with our country economic development entered a new historical stage, the "new four modernizations" give a higher strategic mission. It is a major topic to China to strengthen the position of the modern agriculture and ensure the farmers’ income increasing in such a backdrop. Whether the modern agriculture can undertake the task to support the industrialization and urbanization, it will also greatly rely on the fiscal and taxation policies as a direct control methods. The fiscal and taxation policy should constantly change in order to meet the requirements of the development of modern agriculture and provide a good policy environment for it. So the research of the fiscal and taxation policy in the construction of modern agriculture is of great significance.The paper takes the modern agriculture as a starting point, first of all, it describes the connotation and characteristics of modern agriculture in detail, and expounds the basic economic theories of the fiscal and taxation policies supporting the development of modern agriculture from a comprehensive view; Second it combs the current fiscal and taxation policy and analyzes the present situation and the deficiency existing in the implementation of the fiscal and taxation policies, including fiscal expenditure structure is not reasonable, agriculture subsidies are backward, atricultural tax policy guidance function is insufficient, the relevant legislation is missing and so on;Finally it discusses the further adjustment and new policies from the experience of the developed countries in the world in the development of modern agriculture fiscal and taxation policy and combining the concrete national conditions of our country, key ones include highlighting agriculture points, innovating the ways and fields, opitimize the agriculture tax system, improving the level of legal system and so on.