Research On The Finance And Revenue Policies For Establishing Long-effect Mechanism Of Increasing Farmers' Income

Agriculture, which is an industry of high social benefit and low comparative benefit, suffers from resource restriction more deeply and can't attract social resource if only depending on market self-regulation. So nowadays the usual way of market economy countries is to support agriculture by making finance and revenue policy. Tracing back the course of industrialization of the developed and developing countries in the world, we find that all of governments had to adjust agricultural finance and revenue policies, increase the supporting and protecting strength for agriculture after having experienced the crooked way of decline in agriculture. At present China has entered medium phase of industrialization as a whole and preliminarily achieved economical strength that industry can sustain agriculture in reverse and city can support country. With the entry of WTO, especially facing the fierce international competition, the abundant agricultural subsidy of developed countries as well as the domestic peasants' low income, China hopes to achieve the goal of strengthening agricultural competitive ability, maintaining crops safety and increasing farmers' earnings. It is urgent for China to regulate the pattern of national income distribution in time, consider farmer's increasing income level on the common wealth of the society overall and take finance and revenue measures to cultivate long-effect mechanism of increasing the peasants' income.Firstly, on the basis of the theories of public finance, development economics and industrialization, the paper summarizes the evolution of agricultural finance and revenue policies and the course of rural reform of taxation and expense in China. Secondly, through using the methods of comparative analysis, the paper draws lessons from experiences and successful way of supporting agriculture in some representative foreign countries' fiscal policies, and particularly sums up a few available revelations from policy aim, item choice, supporting mode and tax preference. Thirdly, based on analysis of the necessity that industry compensates agriculture and city supports country of China, the paper puts forward opportunities and challenges of building long-effect mechanism of increasing farmers' income. To the reality, which is more and more difficult to increase agricultural output and farmers' income sequentially, the paper analyses...