Fiscal Policy Framework In The Public Finance System

China is a huge agricultural country, where agriculture plays an important and unique role in national economy and social development. In addition, the agricultural poor quality makes the government become inevitable to protect and support agriculture. However, the development of agriculture has been laid aside for quite a long time. Agriculture is put in oral foundation's position. Thus, three problems related to agriculture, village and peasant have become more serious. It's time to spare no effort to solve three problems. What effective measures should we take? The writer has carried on certain research and discussion in terms of fiscal policy on agriculture. It regards agriculture as the breakthrough point. I think one policy frame to support agriculture, which is suitable for public financial mode, is one of important steps. The full text is divided into four chapters: Chapter one: The rationality of agriculture supporting fiscal policy under the public financial system. This chapter analyses the necessity that government's protection and supports on agriculture at first. Then on the basis of public fiscal theory, the writer specifies that agriculture is still the content of finance protection and supports under this system. Chapter two: Foreign policy to support agriculture. We can say that the analysis of foreign policy is crucial to the structure of our policy. We should absorb its kernel with discrimination from foreign policy. This chapter briefs up the overall situation of foreign agriculture supporting fiscal policy, which includes goals,focal point and choice of policy. Based on that, I analyze the evolution of a few countries or regions, such as America,European Union,Japan,Taiwan, etc. We draw several inspirations with directive and practical significance that how to structure the present policy frame. Chapter three: The current problems that exist in agricultural economy and fiscal policies on agriculture in our country. This chapter analyses the problem in the present agricultural economy at first. Agricultural invest is insufficient. The infrastructure is weak. Agricultural science and technology is poor. The grain yield drops. Peasants' income increases slowly. Then with a large number of data analyzes the current problems in fiscal policies on agriculture in five respects: the financial agricultural input policy, agricultural subsidy policy of the finance, agricultural tax policy, rural social security policy and fiscal anti-poverty policy. Chapter four: The basic thinking that structures agriculture supporting fiscal policy under the public financial system. This is a focal point of this paper. By the above analysis, this chapter points out the basic thinking .It includes the premise of this frame, the content of the frame and focal point of these policies. My thesis aims at analyzing three problems from normative and demonstrative perspectives to speak on good grounds. It lucubrates structure of fiscal policy on agriculture, in view of governmental and its policies' leading role. Analyzing the regulation practically is of instructive significance to solve the three problems.