湖南省支持乡村产业振兴的财税政策研究
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引用本文:刘建民1,2,刘晓函1,周思瑶1,徐倩荧3.湖南省支持乡村产业振兴的财税政策研究[J].湖南大学学报社会科学版,2020,(6):66-72
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作者单位
刘建民1,2,刘晓函1,周思瑶1,徐倩荧3 (1.湖南大学 经济与贸易学院湖南 长沙 410006
2.湖南财政经济学院,湖南 长沙 410205
3.新墨西哥大学 新墨西哥州 阿尔伯克基 87131) 
中文摘要:乡村振兴战略是我国新时代解决“三农”问题的重大战略部署,乡村产业振兴是乡村振兴的基础和重中之重,财税政策在推动乡村产业发展上具有不可替代的作用。湖南省支持乡村产业振兴的财税政策研究,立足湖南省乡村产业发展的实际,在对现有财税政策进行梳理的基础上,剖析了财税支持政策的不足,并围绕湖南乡村产业振兴的现实需要,从职能定位、政策统筹、精准施策及保障效率等方面提出构建财税支持政策体系的建议。
中文关键词:乡村产业  产业振兴  财税政策
 
Research on Fiscal and Tax Policies Supporting the Rejuvenation of Rural Industry in Hunan Province
Abstract:Rural revitalization strategy is a major strategic deployment to solve the three rural issues in the new era of China. Rural industry revitalization is the foundation and top priority of rural revitalization. Fiscal and taxation policies have an irreplaceable role in promoting rural industry development. Based on the actual development of rural industries in Hunan Province, this article analyzes the deficiencies of fiscal and taxation support policies on the basis of combing the existing fiscal and taxation policies, and focuses on the practical needs of the revitalization of rural industries in Hunan. In terms of guaranteeing efficiency and other aspects, it puts forward the suggestions on building a fiscal and tax support policy system.
keywords:rural industry  industrial revitalization  fiscal and taxation policies
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