Researches On The Taxation Policy Effect On Agricultural Ecological Environment And Its Countermeasures

Agriculture is the first industry of our country and the foundation of the national economy, but with the development of agriculture, agricultural ecological environment are suffering from a severe test. The first national census of pollution found in our country agricultural pollution has more than industrial pollution become the biggest sources of pollution in our country. Agricultural ecological environmental damage is not only conducive to the sustainable development of agriculture, threatens the food security of our country. Therefore, protection of agricultural ecological environment is imminent. The particularity of agriculture as well as the characteristics of the agricultural ecological environment destruction decided we in the process of governance of agricultural ecological environment should be to minimize the direct administrative intervention, more use of economic means and the incentive mechanism. Revenue as the combination of the economic level and policy level, is a policy based on economic incentive mode, it can reduce the distortion, increase the flexibility of the market, so the tax in the agricultural ecological environment governance can play an irreplaceable role.Based on the first national census of pollution, this paper analyses the present situation of agricultural ecological environment as well as the main cause of the agricultural ecological environment destruction, came to the conclusion that the governance of agricultural ecological environment is the key to optimize the production behavior of peasant household, guided by tax means the farmer’s production behavior can achieve the purpose of protection of agricultural ecological environment. Tax mainly through impact and cost price, on the one hand, guide farmers with price as the regulating mechanism in the scientific and reasonable production, on the other hand, tilted through tax affects the production behavior of enterprises, optimize the structure of the supply of agricultural means of production, which ACTS on the agricultural ecological environment. Based on September 1,2015 to restore a fertilizer value-added tax as an example, the analysis of different farmer behavior to benefit farmers and agricultural ecological environment, the influence of the farmers as "rational economic man", is always to their own benefit maximization as the starting point, through a simple economic analysis found that in the case of other conditions unchanged, restore a fertilizer is advantageous to the fertilizer input VAT internalization of external costs, reduce fertilizer inputs when farmers in the pursue benefit maximization, so as to achieve the purpose of protection of agricultural ecological environment. VAT but also can reduce the peasant household benefits to some extent, does not favor the farmers’ income, so, in the process of governance of agricultural ecological environment, can’t rely on tax means, should be based on a comprehensive range of legislation, technology promotion, supervision and feedback as the main form, and fiscal subsidies and tax economic means as the tool, such as improving the management of agricultural ecological environment control system in order to achieve economic and environmental benefits of win-win situation.