Research On The Fiscal Policy Of Protection In Agricultural Ecology Environment Of Hunan Province

Both domestic and foreign practices show that, it's an significant tool to use fiscal policy protecting agricultural ecology environment. Public Production Theory, Externality Theory lay the academic foundation for the interposition from fiscal policy to agricultural ecology environment, and play their roles in the environment protection respectively, such as, the multiplier effect of the financial input policy, the encouragement and stimulative effect of the fiscal subsidence policy, internalization of external costs effect of the tax policy and the depression and compensation effect of the emission charge policy.Trough the research of Hunan agriculture ecology status in quo, this paper have found that, the natural agriculture resources have decreased sharply, especially the arable land; the agriculture production environment have been polluted more severely, mainly by the source yielded by the livestock and poultry breeding; the agricultural living environment has also been harmed, especially the stockpiling of the living luggage, waste water, without any processing beforehand. Therefore, though Hunan have already implemented kinds of policies like the financial input policy, fiscal subsidence policy, tax policy, and emission charge policy, and achieved some effect, the problems in the agriculture ecology environment are still severe. For the reasons, this paper considers that the situation is fundamentally caused by the faultiness of the financial input policy, the imperfection of the fiscal subsidence policy, the not-all-inclusive tax policy, the unscientificness of the emission charge policy, the failure of the diversity of policy instruments.According to the analysis and comparison of several typical countries in this aspect, this paper have found that, if the fiscal policies will better protect agriculture ecology environment, we should take some measures to adjust and interfere. That means we can break through by establishing scientific and stable planning, strengthening the financial input, increasing the funds using efficiency, carrying out positive financial subsidence, perfecting the green tax policy, enriching the financial instruments, strengthening the cooperation between related policies.Combining the current circumstance of Hunan Province, the financial policies should follow the dual goal and principle of economic development and environment protection, obey the dual guidelines of highlighting the key points and flexible and pragmatic, keep to the dual pattern and principle of financial support market mechanism. We will be able to promote the sustainable development of Hunan agriculture through strengthening the financial support, attaching importance to the exertion of the financial subsidence policy, optimizing the tax environment and perfecting the emission charge policy, reforming and establishing related supporting policies.