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具有公共产品性质的水利行业发展滞后、供给不足的问题严重制约着我国粮食增产增收,尤其是近年来,我国气候极为异常,干旱、洪涝并发,粮食安全已受到威胁。今年“中央一号文件”锁定水利建设,提出着力加快水利建设,推动水利建设实现跨越式发展的基本思路。因此,如何构建我国农田水利建设的财税支撑体系,已成为当前学者研究的热点。本文首先介绍了目前我国农田水利设施建设存在的问题,分析了财税支撑政策的不足,最后针对不足提出了完善我国农田水利建设财税支撑长效机制的几条建议。
The development of the water conservancy industry with the nature of public goods lags behind. The problem of insufficient supply severely restricts the increase of grain output in our country. Especially in recent years, the climate in our country is extremely anomalous. Drought and flood are complicated and food security is under threat. This year, the document No. 1 of the Central Government has locked in water conservancy construction and put forward the basic idea of putting emphasis on speeding up water conservancy construction and promoting leapfrog development of water conservancy construction. Therefore, how to construct a fiscal and tax support system for the construction of irrigation and water conservancy in our country has become a hot spot of scholars studying at present. This article first introduces the existing problems of farmland water conservancy facilities construction in our country, analyzes the insufficiency of fiscal and tax support policies, and finally puts forward several suggestions for perfecting the long-term mechanism of fiscal and taxation support for farmland water conservancy construction in our country.