| As a national strategy,the rural revitalization strategy was written into the report of the19 th National Congress and endowed with the connotation of “Industrial prosperity,ecological livability,rural civilization,effective governance and well-off life”,a three-phase timetable has also been drawn up to implement it step by step.Rural Revitalization can not be done without the support of finance,which is the basic support of rural revitalization.This paper focuses on the financial support for rural revitalization of the way and policy options.By studying the problems existing in the current rural revitalization in China,the ways and means of its development and its own characteristics,and referring to the successful experiences and methods of foreign countries,put forward in line with China’s national conditions of financial support for rural revitalization of the way and policy options.Specifically,the article introduces the concept of Fiscal Policy,rural revitalization,financial support for rural revitalization,and other ways,but also elaborated the role of financial support for rural revitalization mechanism and other theoretical basis.Through the research,it is found that the main ways of financial support for rural revitalization in our country are general financial budget,financial subsidy,tax preference,financial integration with social capital and integration of finance,finance and insurance.These methods are characterized by increasing diversity and flexibility.But there are also problems with these approaches;The limited scale of financial budget,the lack of precision and publicity of financial subsidies,the disordered and difficult system of agricultural tax preferential policies,the insufficient mobilization of social funds by public finance,financial support for agricultural loans and agricultural insurance are still the short board.The reason why these problems exist,the main reasons are the unclear division of fiscal power and expenditure responsibility,the limited scale of fiscal budget,the low efficiency of fiscal subsidy,the complicated and changeable tax preferential policies,and the unsmooth coordination of fiscal and tax system reform programs among various departments.Based on the successful experiences of foreign developed countries,this paper puts forward some policy options to optimize the fiscal support to rural revitalization,including strengthening the legal guarantee of fiscal support to rural revitalization We will improve the mechanism for the steady increase of budgetary input in rural revitalization;strengthen the Publicity of agricultural subsidy policies to ensure the accurate implementation of subsidy funds;We will establish and improve a multi-input guarantee system for the rural revitalization strategy and carry forward the reform of rural finance and agricultural insurance. |