统筹城乡发展、促进新农村建设的财税政策研究

内 容 摘 要

建设社会主义新农村是党的十六届五中全会提出的重大历史任务。本文以财税理论为指导,结合我国的实际,从财税角度提出了构建我国社会主义新农村建设的对策。本文共分四部分:首先简单阐述了城乡发展差异及我国新农村建设的环境，接着从建设社会主义新农村是财税职能的本质要求、是健全财税体制的迫切要求、是财政支农理财政策的客观需要三个方面论述了财税政策促进新农村建设的必要性，下来阐述了新农村建设的财税政策现状并对新农村建设中财税政策面临的困境和问题做了深入剖析，最后从建设社会主义新农村的财税政策构想和支持我国新农村建设的配套政策建议两个方面做了论述，着重论述了促进新农村建设的财税政策建议，旨在为新时期新农村建设提供理论上的研究和服务，更好的完成建设社会主义新农村的历史重任。

关键词：统筹城乡发展   新农村建设   财税政策研究
The Fiscal and taxation policy Study of Balancing Urban and Rural Development and Promoting the New Rural Construction

Abstract

Building a new socialist countryside is a historical task advanced in the Fifth Plenary Sessions of 16th Central Committee of the Communist Party.
Guided by the theory of the fiscal and taxation policy and combining with the China’s actual, this paper advances the measure of building a new socialist countryside.
This paper has four parts.
First of all, It briefly addressed the differences between urban and rural development and rural development of China's new environmental.
Secondly, from three parts that the construction of new socialist countryside is an essential requirement of the functions of the fiscal and taxation policy, is the sound an urgent requirement for financial and taxation system and is the objective needs of fiscal policy of financial support of agriculture to promote the necessity of building new countryside.
Then there are some in-depth analysis of the construction of a new fiscal and taxation policy in rural areas and the status quo in the construction of the new fiscal and taxation policy in rural areas face difficulties and problems.
At last, from the concept of the fiscal and taxation policy of building a new socialist countryside and fiscal and the policy which is supporting for China’s new rural development, this two facets, it dissertates the approach of the fiscal and taxation policy in promoting the new countryside construction.
It aims at bringing the theory study and service for the new country side construction at the new period and being better to complete the historic task of building the new socialist countryside.

Key words：Balancing Urban and Rural Development   The New Rural Construction 
 The Fiscal and taxation policy Study

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