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中国农学通报 ›› 2017, Vol. 33 ›› Issue (20): 158-164.doi: 10.11924/j.issn.1000-6850.casb16120018

• 三农研究 • 上一篇    

中国开征化肥税的政策设想

韦佳伲,李晓玉   

  1. 中国地质大学(武汉)马克思主义学院,湖北武汉,430074,中国地质大学(武汉)公共管理学院,湖北武汉,430074
  • 收稿日期:2016-12-02 修回日期:2017-03-24 接受日期:2017-03-24 出版日期:2017-07-18 发布日期:2017-07-18
  • 通讯作者: 李晓玉
  • 基金资助:

Fertilizer Tax in China: Policy Assumptions

  • Received:2016-12-02 Revised:2017-03-24 Accepted:2017-03-24 Online:2017-07-18 Published:2017-07-18

摘要: 随着我国社会主义市场经济的建立和税制改革的进一步深化,我国传统农业的发展模式受到考验,开始向都市农业转型,进而使农村面源污染问题不断升级;在农村面源的污染源中,化肥污染的态势得不到有效的抑制,已经形成了以水污染、土壤污染、空气污染为主的化肥面源污染域。化肥的污染治理逐渐引起了社会的广泛关注,在政府管理的过程中已经由传统的行政手段和微观管理为主的模式向宏观、间接手段为主,直接手段为辅的多元化模式转变。通过课征化肥税来保护环境,已成为保护农业环境尤其是面源环境的必然要求。本文结合面源环境治理,以相关理论基础为立脚点,从理论层面和实践层面来分析了开征化肥税的必要性,根据化肥税设立的原则提出了化肥税的基本思想,并探讨了开征化肥税需要解决的关键性问题。

关键词: 水稻, 水稻, VDAC, 基因克隆, 亚细胞定位

Abstract: With the establishment of socialist market economy and the further reform of tax system, the development model of traditional agriculture in China has been challenged, and began to transform to urban agriculture, so that the problem of rural area non-point source pollution is escalating. The situation of chemical fertilizer pollution has not been effectively suppressed in the rural area source pollution , which has been formed to water pollution, soil pollution, air pollution, and so on. Take control of chemical fertilizers has aroused widespread concern in the society, In the process of government management, control of chemical fertilizers has been changed from micro-management mode of traditional administrative management to diversification pattern of macro and indirect means by diversified modes. Through the levy of fertilizer tax to protect the environment, has become the inevitable requirement of non-point source environment. In this paper, based on related non-point source environmental governance theory as the foothold, from the theoretical level and practical level to analyze the necessity of fertilizer tax. According to the principle of fertilizer tax to put forward the problem which need to solved.