| 1. The purpose and significance of this thesis(1) There is an urgent need to study the agricultural protection policy according to the current agricultural situation in our country. As we know, agriculture is the foundation of the national economy. Meanwhile it is of great importance to other industrial development and social stability. But our agriculture has lots of serious problems and agricultural policy is also restricted by WTO's rules in every aspect. Therefore, the author gets a conclusion: It is the time for China to carry out agricultural protection policy.(2) Agricultural protection is a worldwide research topic. If a series of effective financial tax policies are formulated through profound research, it not only brings about a sustained, stable and harmonious development in chinese agriculture and national economy, but also enriches contents of economics.2. The basic thoughts of this thesis The overall thought is as follows: firstly, chinese agricultural situation and defects of present protection financial tax policy are analyzed systematically. Furthermore, this thesis makes a contrast of financial tax policy on agricultural protection between developing and developed countries. Lastly, based on the aforementioned analysis, the corresponding suggestion about the reform and improvement on financial tax policy of agricultural protection is put forward.3. The main contents and viewpoints of this thesis(1) The necessity of agricultural protection under the rules of WTOAgriculture is the foundation of the national economy. Nevertheless, agricultural development in China falls behind on account of backward infrastructures, sluggish development in science and technology, scarcityof natural resources ect. Therefore,agriculture is often found in a disadvantageous position in marketing competition. Agricultural policy is also restricted by WTO's rules after China's entry into the WTO. Thus China must protect agriculture for sake of consolidating its foundation function, and promoting a sustained growth of agricultural economy.(2) The present financial tax policy on agricultural protection in ChinaIn the process of establishing socialist marketing economy, the present protection financial tax policy has many unreasonable problems as follows: the contradiction on agricultural products circulation structure arises, and product store, risk fund systems have insufficient financial support; financial investment funds in agriculture are seriously deficient, which results in g ineffective operate in investment policy; agricultural tax revenues can hardly meet demands of social public expenditure; agricultural subsidy policy seems unreasonable and lacks effective financial support.(3) The contrast of agricultural protection financial tax policy between developing and developed countriesDeveloped countries such as USA, EU and Japan have the most typical characteristics. However, on their agricultural protection policies in some general developing countries such as Korea, India and Brazil, we may find the basic features of agricultural protection financial tax policy. Moreover, the differences on purposes and methods of agricultural policy between developing and developed countries are analyzed objectively.(4) The corresponding system of agricultural protection financial tax policy At the end of this thesis, it is advanced, on the basis of analyzing domestic and foreign situation, that a system of agricultural protection financial tax policy should be established throughout the country. The main contents of this system are: ①Fully using the "Green Box" policy ofWTO's rules and placing more emphasis on agricultural protection. ②Adjusting the "Yellow Box" policy of WTO's rules. ③Improving the other financial tax policy.4. The innovation and the drawbacks of this thesis The innovation in the thesis lies in the detailed analysis on agricultural protection financial tax policy in dependently. Meanwhile, because author's knowledge in this field is limited, co... |
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