【摘要】：耕地質(zhì)量保護(hù)事關(guān)國家糧食安全和農(nóng)業(yè)生態(tài)安全。當(dāng)前在影響耕地質(zhì)量的諸多因素中,農(nóng)業(yè)生產(chǎn)造成的對耕地的污染和城鎮(zhèn)化過程中對優(yōu)質(zhì)耕地的占用是導(dǎo)致耕地整體質(zhì)量進(jìn)一步下降的兩大主要因素,而現(xiàn)行的財(cái)稅政策在一定程度上對農(nóng)業(yè)污染的控制起到逆向調(diào)節(jié)作用,同時(shí)也更易引發(fā)城鎮(zhèn)化耕地占補(bǔ)平衡過程中"占優(yōu)補(bǔ)劣"情況的發(fā)生。因此,進(jìn)一步完善現(xiàn)行財(cái)稅政策,有效控制農(nóng)業(yè)污染,抑制城鎮(zhèn)化耕地占用中的"占優(yōu)補(bǔ)劣"現(xiàn)象,對于保護(hù)耕地質(zhì)量具有重要的現(xiàn)實(shí)意義。
[Abstract]:The quality protection of cultivated land is related to national food security and agricultural ecological security. At present, among the many factors that affect the quality of cultivated land, the pollution of cultivated land caused by agricultural production and the occupation of high-quality cultivated land in the process of urbanization are the two main factors leading to the further decline of the overall quality of cultivated land. To a certain extent, the current fiscal and tax policies play a reverse role in the control of agricultural pollution, and at the same time, it is more likely to lead to the occurrence of "dominant and inferior" in the process of urbanization of cultivated land occupation and compensation balance. Therefore, it is of great practical significance to further improve the current fiscal and tax policies, effectively control agricultural pollution and restrain the phenomenon of "occupying advantages and replenishing inferior quality" in the occupation of urbanized cultivated land.
【作者單位】： 廣西科技大學(xué)財(cái)經(jīng)學(xué)院;
【基金】：2013年度國家社科基金項(xiàng)目“財(cái)稅政策扶持農(nóng)村生態(tài)文明建設(shè)問題研究”(項(xiàng)目編號:13XJY028)的階段性成果
【分類號】：F323.211;F812.0

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本文編號：2482892