Optimization Research On Fiscal Policy For Supporting Agriculture Under Agricultural Modernization

Agricultural modernization is the foundation for building a well-to-do society in an all-round way and modernizing the country's governance.The national “Thirteenth Five-Year” development plan promotes agricultural modernization from the aspects of strengthening agricultural product security support capabilities,establishing a modern agricultural management system,improving the level of agricultural science and technology and informationization,improving agricultural support and protection systems,and persisting in product safety,output efficiency,and resources a saving and environmentally friendly agricultural modernization road.The Party's Nineteenth Congress made a major strategic plan to implement the revitalization of the countryside and demanded that agriculture develop a moderately large-scale management line.Moderate scale management is a new way of thinking for agriculture to change its direction of development,adjust its mode of development,and realize the goals of agricultural modernization.As the government's macro-economic control intervention,finance plays a decisive role in supporting the modernization of agriculture.Define the connotation of agricultural modernization and fiscal support for agriculture,and analyze the positive effect of financial support for agricultural modernization: Financial support is an inevitable requirement for realizing agricultural modernization,that is,finance provides essential support for agricultural modernization construction,and the characteristics of agricultural industry determine the necessity of financial support;Support is an urgent need to realize agricultural modernization.That is to say,guaranteeing the effective supply of agricultural products,strengthening the construction of agricultural infrastructure,doing a good job of agricultural science and technology innovation,and building an industrialized agricultural operation system all urgently require financial support.Based on the theory of public finance and the theory of agricultural development stage,and combined with the background of fiscal and taxation system from the early days of the founding of the People's Republic of China,the fiscal support agriculture policy under the modernization of agriculture in China has undergone the following stages: a high level of unified revenue and expenditure,and a unified leadership level management stage.,dividing the revenue and expenditure classification stage,the period since the tax system.From the perspective of fiscal and taxation system,we can see the course of agricultural modernization with both environmental sensitivity and target phases.We can gradually understand the concept of financial support for agricultural modernization and gradually shape the policy of public finance support for agriculture.At the same time,the policy orientation and characteristics of the fiscal support for agriculture in all stages are clearly defined,and the effectiveness of the fiscal support for agriculture policies is summarized,which has both historical and practical significance.The natural geography conditions and resource endowments of the developed countries of the United States and Japan have determined that they have different preferences in the formulation of fiscal support for agricultural modernization.India has made outstanding achievements in promoting agricultural cooperatives.Based on the systematic consideration of the theory and practice of foreign financial support for agricultural modernization and the review of fiscal support for agriculture in the context of agricultural development in China,it shows that financial support for agricultural modernization differs in terms of degree of support,investment method,expenditure structure,management system,and supervision system.The degree restricts the effectiveness of the fiscal support agriculture policy.The lack of ideological support for fiscal support for agriculture by local government departments,rigid government administration systems,unequal powers and responsibilities of central and local governments,and unclear government-market borders are the underlying causes of fiscal policy benefits.In view of this,in order to deepen reform of fiscal and taxation systems and optimize fiscal support for agricultural modernization policies,the optimization of fiscal support for agriculture under the modernization of agriculture at this stage requires the establishment of an overall policy orientation based on the socialist ideology with Chinese characteristics,urban-rural integration and sustainable development,and the design of specific optimizations.The path has far-reaching significance for China's supply-side structural reforms and achieving agricultural modernization goals.