大规模减税降费背景下地方财政支农风险的识别与防范

Identification and Prevention of Local Financial Support Risks for Agriculture under the Background of Large-scale Tax Reduction and Fee Reduction

  • 摘要: 近年国家积极实施制度性大规模减税降费政策,在此背景下,地方财政可持续性面临一定困难。当前正值农业农村发展重要历史节点,从警惕支付压力加剧引发地方政府支农立场动摇与行为异化的角度出发,亟待在扩大财政资源视野下以健全长效稳定机制来防范地方财政支农规模低水平徘徊风险,在强化民生导向视线下以健全监督保障机制来防范地方财政支农方向规避式选择风险,在弘扬首创精神视角下以健全创新驱动机制来防范地方财政支农方式保守型维持风险,在协同多元主体视域下以健全合理转化机制来防范地方财政支农压力过度化外移风险。

     

    Abstract: In recent years, the state has actively implemented the institutional large-scale tax reduction and fee reduction policy. Under this background, local financial sustainability is facing certain difficulties. At present, it is an important historical node of agricultural and rural development. From the perspective of vigilance against the wavering position and Behavior Alienation of local governments in supporting agriculture caused by the intensification of payment pressure, it is urgent to improve the long-term stability mechanism to prevent the risk of low-level wandering of the scale of local financial support for agriculture from the perspective of expanding financial resources, Under the guidance of strengthening people's livelihood, we should improve the supervision and guarantee mechanism to prevent the risk of avoiding the direction of local financial support for agriculture, improve the innovation driving mechanism to prevent the risk of conservative maintenance of local financial support for agriculture from the perspective of carrying forward the initiative spirit, and improve the reasonable transformation mechanism to prevent the risk of excessive outward pressure of local financial support for agriculture from the perspective of collaborative multiple subjects.

     

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