The Research On Fiscal And Taxation Support Policy For Low Carbon Agriculture Development In Hunan Province

Since the 18th National Congress of the CPC proposed the construction of ecological civilization,low-carbon development has gradually attracted people's attention.In recent years,a large amount of greenhouse gas emissions has been a big source of global warming.The traditional high-carbon economic development model has been unable to compatible with current social.Nowadays The carbon emissions of agricultural has been a major part of greenhouse gas emissions.It's urgently to start low-carbon development,therefore,the policy of low-carbon agriculture has came out.How to decrease carbon emissions in agriculture has become a hot study topic in the academic world.Due to the externality of agricultural,which means the low-carbon agriculture could not development without macroeconomic regulation and control of government,also as an important means of national macro-control,fiscal and taxation policies has to be taken into consideration,thanks to the significance of itself.As a large agricultural province in the central China,traditional high-carbon agriculture has brought various problems to the development of Hunan Province.The use of a large number of chemical fertilizers and pesticides has seriously restricted the sustainable development of agriculture in Hunan.Low-carbon agriculture has become an inevitable topic to the society.The General Office of the People's Government of Hunan Province issued the "Five-Year Action Plan for the Implementation of Low-Carbon Development in Hunan Province(2016-2020)"on April 26th 2016,which mentioned that it is necessary to vigorously build a low-carbon agricultural production system,to achieve the healthy development of low-carbon agriculture,which support of fiscal and taxation policies is not effective,hence,how to promote the development of low-carbon agriculture from the perspective of fiscal and taxation policies is of great significance to Hunan Province.Starting from the research on the theory of low-carbon agriculture,combined with the theory of circular economy,the theory of sustainable development,and the theory of externality,this study analyzes the current situation of low-carbon agriculture development and current fiscal and taxation policies in Hunan Province.It is found that there are problems at present.For instance,the special financial funds to support the development of low-carbon agriculture are insufficient,the current financial subsidy mechanism is imperfect,the structure is unreasonable,the tax incentive mechanism is problematic,and the relevant mechanisms for supporting development are not suitable.This thesis calculates the agricultural carbon emissions of Hunan Province in the past 10 years,and then analyzes the current factors affecting the development of low-carbon agriculture in Hunan Province based on the LMDI model,mainly economic factors,agricultural industrial structure factors,labor factors,etc.The contribution of emissions is still relatively large.Finally,based on the combination of foreign experience,this paper analyzes the specific situation of Hunan Province and proposes fiscal and taxation policies to support the development of low-carbon agriculture in Hunan Province:continue to increase financial investment in low-carbon agricultural development,improve tax incentives,and at the same time according to the factors affecting carbon emissions in low-carbon agriculture in Hunan province,and the establishment of appropriate policies in the fiscal and taxation direction to guide them and reduce carbon emissions.At the same time,make some policies which can premote and protect the development of low-carbon agriculture.