For a long time, the state finance has conscientiously implemented the principles and policies of the CPC Central Committee and the State Council, made positive contributions in supporting the construction of agricultural infrastructure, improving the comprehensive agricultural production capacity and agricultural product supply capacity, improving the ecological environment, resisting natural disasters and helping the poor in rural areas, and gradually formed a financial policy system for supporting agriculture that is suitable for the current agricultural and rural development. With China's social and economic development and the development of agriculture and rural areas entering a new historical period, the issues concerning agriculture, countryside and farmers have presented some new features. As far as financial support for agriculture is concerned, we should firmly establish a comprehensive, coordinated and sustainable Scientific Outlook on Development. In view of the reality of national economic and social development and agricultural and rural development, people-oriented Focusing on the three major tasks of increasing farmers' income, ensuring national food security and deepening comprehensive rural reform, we will actively adjust and improve the financial policy of supporting agriculture, gradually change the mode of financial support for agriculture, strengthen management, improve efficiency, and strive to promote the coordinated development of rural society and economy.
First, the historical evolution and basic development trend of the financial policy of supporting agriculture
The policy of financial support for agriculture is the sum of a series of policies that the national finance promotes to solve the problems of agriculture, rural areas and farmers through distribution and redistribution. The formulation and implementation of the financial policy of supporting agriculture are influenced by the stages of social and economic development, political and economic system, national financial resources and the objectives and tasks of agricultural and rural development in different periods, and have distinct characteristics of the times.
(A) the historical evolution of the financial policy of supporting agriculture. Since the founding of New China, with the development of the whole social economy, the financial policy of supporting agriculture has undergone constant evolution. It can be roughly divided into five stages.
The first stage (1949- 1958). This period is a period of socialist transformation, and agriculture is the leading industry of the national economy. At that time, the country's financial resources were still relatively weak. In order to stabilize the new regime, the state gradually implements the unified purchase and marketing of agricultural products to ensure the advancement of industrialization. In order to ensure the implementation of unified purchase and marketing in the organizational system, from cooperatives to people's communes. Financial support for agriculture is mainly to arrange a small amount of funds to support the recovery of agricultural production, and the financial income obtained from agriculture is far greater than the financial investment in agriculture. In the same period, due to the lack of financial revenue and expenditure channels, the source channels and investment of financial funds for supporting agriculture are relatively single.
The second stage (1958- 1978). With the completion of socialist transformation and the establishment of the "one hospital and two schools" system in people's communes, the state began to implement a highly centralized planned economic system, and accordingly, a highly centralized financial management system was implemented. At the same time, the National People's Congress Standing Committee (NPCSC) promulgated the Regulations on the Collection of Agricultural Tax, and began to implement the unified purchase system of agricultural products. Although during this period, the state finance arranged some funds to support people's communes to improve agricultural production conditions and develop agricultural production. However, the implementation of the unified purchase and distribution system has seriously tilted the trade environment of industrial and agricultural finished products to industry. The price scissors difference between workers and peasants has enabled the country to accumulate a considerable amount of funds from agriculture for industrialization. According to calculation, by 1978, the state has accumulated about 600 billion yuan from agriculture. Agriculture has made great contributions to the industrialization of China. Relatively speaking, the share of financial investment in agriculture is very small. However, due to the political mobilization of the organizational system, large-scale construction of water conservancy and farmland capital construction in this period has accumulated a certain foundation for improving agricultural productivity to a certain extent. "Self-reliance first, supplemented by state support" has formed the historical concept that agricultural and rural affairs mainly depend on farmers themselves.
The third stage (1978- 1994). From 65438 to 0978, the reform in China began with agriculture and rural areas. The implementation of household contract management has greatly mobilized the enthusiasm of farmers and liberated the long-term bound productive forces. At the same time, in order to change the unequal exchange between industry and agriculture and increase farmers' income, the state has greatly increased the purchase price of agricultural products. The state financial investment in agriculture has also increased substantially, and the highly centralized management system of unified revenue and expenditure has been replaced by the financial responsibility system. The central finance and local finance support agriculture with different emphases. Among them, the most typical one is that according to the financial system at that time, small-scale farmland water conservancy funds for agricultural infrastructure construction will be contracted to local governments. In the late 1980s, due to insufficient investment, China's agriculture showed a situation of insufficient stamina and wandering development. In order to further increase the investment in agriculture and enhance the stamina, the state finance levies farmland occupation tax, and establishes agricultural development fund as the main source of funds to implement large-scale comprehensive agricultural development. This period is the formation period of the current financial policy of supporting agriculture. There are many capital channels and wide policy coverage, involving many fields of agricultural and rural development.
The fourth stage (1994-2002). This stage is an important historical stage for China to establish the goal of socialist market economic system reform and put it into practice. As far as fiscal reform is concerned, the first is the fiscal management system reform with the tax sharing system as the core in 1994. The second is to implement a proactive fiscal policy from 1998. Third, since 2000, the reform of fiscal expenditure, taxes and fees and the construction of public finance framework. These reforms have promoted the gradual formation of a modern fiscal and taxation system adapted to the socialist market economy. During this period, the financial investment in supporting agriculture has gradually increased. While continuing to support agricultural infrastructure construction, agricultural science and technology progress, agricultural disaster relief and rural poverty alleviation and development, we have increased our support for ecological construction and rural reform, especially rural tax and fee reform.
The fifth stage (2003-). 2003 is a landmark year. On the basis of "coordinating urban and rural development" to solve the "three rural issues", the CPC Central Committee further put forward a comprehensive, coordinated and sustainable Scientific Outlook on Development, and asked the whole party to take solving the "three rural issues" as the top priority of all work. In terms of financial support for agriculture, in addition to continuing to implement the existing policies and intensifying efforts, the first is to put forward and begin to implement the policy of public finance covering rural areas, and the new expenditures on education, health and culture are mainly used in rural areas. At the same time, in the construction of rural public infrastructure, capital construction investment including national debt has been increased. The second is to change the way of financial support for agriculture and implement direct subsidies to farmers. The third is to reform the agricultural tax system, cancel the agricultural specialty tax, carry out the pilot project of agricultural tax reduction and exemption, and even gradually cancel the agricultural tax.
After years of evolution and adjustment, a financial policy framework system for supporting agriculture has been formed, which is adapted to the socialist market economic system and the development situation of agriculture and rural areas, with the main contents of supporting grain production, increasing farmers' income, strengthening ecological construction, promoting rural reform and accelerating the development of rural education, health and culture. Especially after 2003, China's financial support for "agriculture, countryside and farmers" began to realize strategic transformation. First, the guiding ideology of "the sunshine of public finance should gradually shine on the countryside" was established. This is not only a prelude to breaking the traditional allocation pattern of public finance resources, but also a major innovation in the theoretical construction and practice of public finance. Secondly, the adjustment of expenditure structure, the change of expenditure mode and the broadening of the scope of financial support for agriculture, rural areas and farmers reflect the requirements of "five overall development". Combining increasing farmers' income with supporting the development of agricultural infrastructure, ecological construction and public welfare undertakings not only grasps the main contradiction of solving "agriculture, countryside and farmers", but also embodies the spirit of "coordinating rural economic and social development and harmonious development between man and nature"; The combination of financial support and farmers' direct benefit not only preliminarily straightened out the distribution relationship of economic interests between the state and farmers, but also embodied the spirit of financial support for agriculture, rural areas and farmers and people-oriented. Combining supporting the development of agriculture and rural economy with increasing support for the transfer of rural labor force and the development of rural social undertakings not only reduces farmers, accelerates the process of industrialization and urbanization, but also embodies the spirit of "coordinating urban and rural development and regional coordinated development". All these will not only help to effectively solve the "three rural issues", but also effectively promote the construction of a well-off society in rural areas.
(B) the basic trend of the development of agricultural fiscal policy. By analyzing the historical evolution of the financial policy of supporting agriculture, we can generally see that there are three basic trends.
The first trend is that the support is increasing, and the stable growth mechanism of financial support for agriculture has begun to take shape. In recent years, the amount or proportion of financial investment in agriculture, rural areas and farmers has increased obviously, and ensuring the continuous increase of financial investment in agriculture is the initial formation of a stable growth mechanism. At present, it is mainly reflected in four aspects. First, the Agricultural Law of People's Republic of China (PRC) stipulates that the growth rate of total financial investment in agriculture is higher than that of recurrent financial revenue. Second, the new expenditure on education, health and culture is mainly used in rural areas. The third is to open up new channels to support agriculture, and the proportion of state-owned land transfer fees used for agricultural land development is not less than 15%. Fourth, mobilize and encourage other social funds to invest in agriculture and rural areas by various means.
The second trend is that the market orientation is gradually strengthened and the nature of public finance is prominent. With the establishment and improvement of the socialist market economic system and the formation of the framework of public finance system, the government's power in the development of agriculture, rural areas and farmers has gradually become clear. According to the requirements of government functions under the condition of market economy, financial support for agriculture, rural areas and farmers began to shift from directly supporting the production and operation of agricultural products in the past to supporting the production and operation of agricultural products and improving the agricultural market system. Support mainly focuses on agricultural infrastructure construction, agricultural science and technology progress, ecological construction, agricultural product market system construction, agricultural disaster relief and so on. This reflects the financial nature of the public. Even if support is given to the production and operation of agricultural products, it is mainly concentrated on grain, cotton and other staple crops related to the national economy and people's livelihood.
The third trend is that the overall development is clear, and the "dual" structure of expenditure has begun to break. Since 2003, with the comprehensive implementation of the pilot reform of rural taxes and fees, the tendency of "overall development" of financial expenditure arrangements has gradually emerged. In supporting the coordinated development of urban and rural areas, we will increase support for the development of rural farmers, gradually reduce the tax burden of rural residents, and realize that urban and rural residents enjoy public goods and services provided by public finance equally and assume equal tax obligations; In terms of supporting rural economic and social development, we will fully implement the policy that new expenditures on education, health and culture are mainly used in rural areas, and increase expenditures on social undertakings such as education, health and culture in rural areas through incremental adjustment of expenditures and increased transfer payments.
These basic trends are positive, which meet the requirements of comprehensive, coordinated and sustainable Scientific Outlook on Development and the "five overall plans", and are undoubtedly of positive significance for promoting the coordinated development of urban and rural social economy and building a well-off society in an all-round way.
Second, the main content of financial support for the "three rural" policy
(A) the main types of financial support for the "three rural" policies. Financial support for agriculture, countryside and farmers includes two categories. One is the expenditure policy, mainly in the form of investment, subsidies, subsidies, etc., and the other is the tax policy, mainly in the form of light tax, reduction or exemption, tax refund, etc.
In terms of expenditure. There are 15 types of funds directly supported by the central government for agriculture, rural areas and farmers, including capital construction investment (national debt), agricultural science expenses, three expenses of science and technology, expenses of supporting rural production, expenses of comprehensive agricultural development, expenses of agriculture, forestry, water and gas departments, expenses of supporting underdeveloped areas, water conservancy construction funds, agricultural tax reduction and exemption subsidies, rural tax and fee reform transfer payments, agricultural product policy subsidies, rural primary and secondary education expenditures and rural health expenditures. This caliber is the biggest caliber of the current central financial support for "agriculture, rural areas and farmers", which basically covers all aspects of the central financial support for "agriculture, rural areas and farmers". From 65438 to 0998-2003, the central government directly spent more than 935 billion yuan on agriculture, countryside and farmers.
In terms of taxation. The state finance has always implemented light tax and preferential tax policies for agriculture and rural areas. Since 1958, the National People's Congress promulgated the Regulations on the Administration of Agricultural Tax Collection, agricultural tax has been increasing production without increasing taxes. 1999 before the pilot reform of rural taxes and fees, the actual tax rate of agricultural tax was only 2.5%. After the pilot reform of rural taxes and fees, the overall burden on farmers has dropped significantly. In 2004, the central government launched a pilot project to cancel agricultural specialty tax and agricultural tax relief. At the same time, the state finance implements social relief policies for specific areas and groups, and disaster relief policies for disaster-stricken areas and farmers. Value-added tax of agricultural products processing and export tax rebate, the state finance implements the input deduction policy for value-added tax of agricultural products processing, and the preferential tax rebate policy for the export of agricultural products and their processed products.
In addition, the state finance also reduces the extra burden on farmers by cleaning up and canceling various unreasonable charges; Using foreign capital to support agriculture and rural development.
(2) The specific content of the policy of financial support for agriculture, countryside and farmers. First, support the construction of agricultural and rural infrastructure. It is mainly the management of large rivers, the construction of small and medium-sized basic farmland water conservancy facilities, the construction of agricultural research infrastructure, the construction of commodity bases for bulk agricultural products, the construction of rural roads, the transformation of rural power grids, and the improvement of drinking water facilities for people and livestock. Financial funds for supporting agriculture include agricultural capital construction investment (including national debt investment), comprehensive agricultural development, small-scale irrigation and water conservancy construction expenditure, rural small-scale public welfare facilities construction funds, poverty alleviation funds, etc. Second, support the progress of agricultural science and technology. Mainly agricultural scientific research, pilot transformation of scientific and technological achievements, popularization and application of agricultural science and technology and farmers' scientific and technological training. The financial funds for supporting agriculture in this respect include agricultural scientific research expenditure, three scientific and technological expenses, agricultural scientific and technological popularization expenditure, agricultural scientific and technological achievements transformation funds, farmers' scientific and technological training funds, and financial poverty alleviation funds. Third, support grain production and agricultural restructuring. It mainly supports the production development of major crops such as grain, the adjustment of agricultural structure, agricultural industrialization and the transfer of rural labor force. The financial funds for supporting agriculture in this respect include improved seed subsidies, agricultural industrialization funds, farmers' employment skills training funds, farmers' professional cooperative organizations' support funds, and agricultural product policy subsidies. Fourth, support ecological construction. Mainly to support the key areas with ecological deterioration to improve the ecological environment and lay the foundation for the sustainable development of the national economy and society. Financial funds for supporting agriculture include returning farmland to forests, natural forest protection, compensation for forest ecological benefits, grassland ecological management, soil and water conservation and other funds. Fifth, support disaster relief. It is mainly used to support natural disasters such as flood fighting, animal and plant diseases and insect pests, and help the affected areas and people to resume production and life. Financial funds for supporting agriculture include extra-large funds for flood control and drought relief, funds for prevention and control of plant and animal diseases and insect pests, funds for forest and grassland fire prevention, rural relief funds, agricultural tax relief subsidies, and compensation funds for flood storage and detention. Sixth, support poverty alleviation and development. Mainly to support poor areas to improve production and living conditions and promote social and economic development in poor areas. The funds used in this regard include financial poverty alleviation funds and national debt funds (work for relief). Seventh, support the development of rural social undertakings. It mainly supports the development of education, health and culture in rural areas and promotes the coordinated development of rural society and economy. The financial funds used in this area include education expenditure, medical and health expenditure and cultural expenditure. Eighth, support rural reform. Mainly to support rural deepening reform, promote the rationalization of rural economic relations, and accelerate the construction of rural market economic system. The financial funds used in this regard include rural tax and fee reform transfer payments and agricultural product policy subsidies.
(3) Evaluation of several key financial policies for supporting agriculture. Since 2003, the problems of agriculture, rural areas and farmers have once again become the focus of social attention and the top priority of all the work of the whole party and the whole country. In particular, food, farmers' income and rural social development are the key issues. According to the requirements and arrangements of the central government, the state finance has increased its policy support to these areas.
First, policies to support grain production. Supporting grain production was once the top priority of the financial policy of supporting agriculture. For a long time, most of the financial funds for supporting agriculture have been concentrated on grain production. With the changes in the relationship between grain supply and demand in the late 1990s, financial support for grain production has weakened. In 2003, with the continuous reduction of production, the total grain output fell to the lowest point in recent years. The food problem has once again attracted attention, and the policy of financial support for food production has suddenly strengthened. At present, the financial policies to support grain production mainly include reducing the agricultural tax rate and launching pilot projects to exempt agricultural tax in Heilongjiang and Jilin provinces, directly subsidizing grain farmers, subsidizing grain production, especially rice production, concentrating agricultural capital construction investment and comprehensive agricultural development funds in major grain producing areas, subsidizing some major grain producing areas to purchase large-scale agricultural machinery, and concentrating some land transfer fees on agricultural land development and agricultural means of production price subsidies. The grain production policies related to finance also include the revitalization project of high-quality grain industry and grain production.
The implementation of these policies has quick effect and obvious short-term effect on promoting grain production and increasing the income of grain farmers. Now the enthusiasm of grain farmers is high, and the increase in summer grain production illustrates this point. However, judging from the current implementation expectation of these policies, except for the direct subsidy policy and the centralized use of capital construction funds and comprehensive agricultural development funds, other measures are all inclusive. If the existing efforts are maintained in the future, it is still a question whether the enthusiasm of grain farmers can be maintained. At the same time, the implementation of these policies and measures has also brought some new situations. One is that farmers who go out to work go back to their hometowns to grow grain, and the other is that some of the land with original agricultural structure adjustment will grow grain again. These problems tend to reverse the adjustment of economic structure and agricultural structure, which is not conducive to the scale of grain production and operation, and is not conducive to the formation of a long-term mechanism for grain production. Third, there are no substantive measures to support the grain production science and technology policy. Although there are policy requirements, there is no clear and fixed support fund.
Second, the policy of increasing farmers' income. Increasing farmers' income is the core issue of social and economic development and the key to effectively solve the "three rural issues" and ensure stable grain production. In recent years, the state finance has adopted a series of policies to increase farmers' income from the aspects of "giving more", "taking less" and "letting go". Policies and measures such as farmers' employment skills training policy, supporting agricultural industrialization development policy, supporting farmers' professional cooperative organization policy, supporting grain production policy, rural tax and fee reform and canceling agricultural specialty tax, reducing agricultural tax rate or exempting agricultural tax policy, etc., clean up all kinds of unreasonable charges and create an environment for migrant workers to work in cities. These policies have played a very important role in increasing farmers' income. The problem now is that, except for further improving environmental measures and farmers' employment skills training policies, other policies and measures are relatively weak and scattered, failing to grasp another main direction of increasing farmers' income, that is, farmers' self-employment.
Third, policies to support rural social development. The 16th National Congress of the Communist Party of China put forward the policy of "coordinating urban and rural development", and the central rural work conference held in early 2003 put forward the policy of "increasing expenditure on education, health and culture, mainly for rural areas", which changed the pattern that financial resources were mainly allocated to cities in the past to some extent. But the problem now is that although the central government has greatly increased its expenditure on education, health and culture in rural areas in the past two years, this policy has not been really implemented because of its small system and primitive base. Provincial finance has not been well implemented. At present, the county and township finances are generally difficult, and the county-based education system in the central and western regions is unsustainable.
Three, the current financial support for the "three rural" policy problems
(1) has not formed a stable growth mechanism. In recent years, the financial investment in agriculture, rural areas and farmers has been increasing, but it is not balanced year by year, and the proportion of financial expenditure for supporting agriculture in total fiscal revenue or expenditure has been hovering at a low level (relative to the proportion of rural population in the total population of the country). Although, in recent years, the central government has taken a series of measures to ensure the continuous increase of financial input in agriculture. For example, the Agricultural Law of People's Republic of China (PRC) stipulates that the growth rate of total financial investment in agriculture is higher than the growth rate of recurrent financial income; The new expenditure on education, health and culture is mainly used in rural areas; Open up new channels of funds for supporting agriculture, and the proportion of state-owned land transfer fees used for agricultural land development is not less than15%; Using various means to mobilize and encourage other social funds to invest in agriculture and rural areas, but it has not been well implemented. In particular, the financial investment in supporting agriculture in some places is insufficient, and the asymmetric allocation of financial resources between urban and rural areas has not completely changed. Since the implementation of 1998 proactive fiscal policy, the central government's investment in "agriculture, countryside and farmers" has increased substantially, with a rapid growth, accounting for a high proportion in the whole fiscal expenditure for supporting agriculture. According to the typical investigation of relevant departments, the central financial investment in agriculture accounts for 50.8% of the county-level financial investment in agriculture, of which the western region accounts for 68.6% and the central region accounts for 53. 1%.
(2) The use of funds is scattered and overlapping. Funds used for agriculture, including investment in agricultural capital construction, expenditure on agricultural science and technology, expenditure on supporting agricultural production, and funds for comprehensive agricultural development, are scattered and overlapped. There are two main reasons for the analysis. First, the multi-function of agriculture and the multi-objective of agricultural development policy. The versatility of agriculture determines that agricultural development should not only consider the realization of food supply, supply of means of production, rational utilization of resources and environmental effects, but also consider the increase of farmers' income and rural stability. Therefore, the agricultural development policy must set multiple goals at the same time for a period of time or every year. Even though the central government document 1 in 2004 focused on increasing farmers' income, the policy objectives are still diversified. Specific to various agricultural functional departments, the work objectives of that year were also different. This will inevitably lead to the establishment and distribution of national financial funds for supporting agriculture to face every policy goal. Second, the incompleteness of institutional change. China's current financial policy of supporting agriculture is to inherit the traditional planned economy system, and the subject classification and management system of supporting agriculture funds are mainly departmental blocks. Because the financial funds for supporting agriculture are managed by many departments, each department has different requirements on the specific understanding, implementation and use of funds, and there is no organic coordination between policies. All departments will arrange and allocate funds in all aspects when implementing the central "three rural" policies. At present, the most prominent thing is that the allocation and management of financial funds for supporting agriculture between the Development and Reform Commission, the Ministry of Science and Technology, the Ministry of Finance and various agricultural departments, and among the internal institutions of various departments have not yet formed an effective coordination mechanism, and they are basically fragmented, and the phenomenon of scattered use of funds and repeated investment is more serious.
(3) There is no efficient and standardized mechanism for supporting agriculture. In recent years, great progress has been made in the construction of financial fund management system for supporting agriculture, and methods such as formula method, factor method and expert evaluation system have been introduced into the management. However, due to the fact that funds are managed by various departments with different specific requirements and regulations, many operational links, long process and high management cost, it is difficult to effectively form a standardized management and supervision mechanism, resulting in a low rate of funds in place. Misappropriation is widespread, and illegal acts occur in various departments and fields. In addition, the state-owned agricultural institutions and personnel are bloated, and a considerable part of the state financial support for "agriculture, rural areas and farmers" is spent on institutions and personnel at all levels, and the phenomenon of "engaging in agriculture and eating agriculture" is serious. The funds really used for agriculture, farmers and rural areas have been greatly reduced. To a considerable extent, it has affected the safe, effective and standardized use of financial funds.
Fourthly, some thoughts on perfecting the financial policy of supporting agriculture.
The problems of agriculture, rural areas and farmers involve a wide range and a large population. The goal of solving the three rural issues is mainly divided into three levels. The first level is to promote the effective supply of agricultural products and agricultural modernization. Especially the modern production, operation and effective supply of grain, cotton and other bulk agricultural products. The second level is to promote the steady growth of farmers' income. The third level is to promote the coordinated development of urban and rural social economy. Therefore, under the condition that the existing financial resources and financial expenditure stock structure are relatively rigid, the reform and improvement of financial support for agriculture need to be steadily promoted in accordance with the idea of "defining objectives, making overall plans, integrating funds, improving mechanisms and highlighting key points".
(A) the reform and improvement of financial support for "agriculture, countryside and farmers" policy should follow the "three principles". With the acceleration of industrialization, urbanization and global economic integration, agricultural and rural economic and social development has entered a new stage. The relationship between supply and demand of agricultural products is undergoing fundamental changes, food production is unstable, surplus and shortage of agricultural products coexist, modern agriculture and traditional agriculture coexist, and domestic market competition and international market competition coexist; While farmers' income is increasing, the income gap between urban and rural residents is widening; The pattern of urban-rural division is being broken, but there are still obstacles in system and policy to realize the coordinated development of urban and rural social economy, and the rural social and economic development is lagging behind; The reform of rural taxes and fees, circulation system and financial system has been continuously promoted, but the old and new systems are still alternating, and the return of innovation may appear at any time, and various rural reforms are at a critical stage. These new situations, new features and new problems require that financial support for agriculture must adhere to the principles of overall development, marketization and public finance.
First, the principle of overall development. In the arrangement of fiscal expenditure, we should consider the rational allocation of urban and rural financial resources as a whole; When supporting the development of agriculture, rural areas and farmers, we should consider the coordinated development of social economy as a whole; In the implementation of various policies, we should consider the key points and intensity of policies as a whole, and organically combine highlighting the key points of support with promoting all-round development.
Second, the principle of marketization. In promoting agricultural and rural development, government support and protection is an important aspect. Whether it is to increase farmers' income or the effective supply of agricultural products, the most important thing is to give full play to the basic regulatory role of the market mechanism, and gradually improve the independent development ability of agricultural farmers in rural areas through the support and protection of the government and the regulation and inspection of the market mechanism. The focus of financial support should be on creating a good environment for the operation of market mechanism and improving the quality of farmers. Mobilize and attract funds from all sectors of society to invest in agriculture and develop agriculture through financial discount, subsidies, investment and taxation.
Third, the principle of public finance. Is it something that the market can adjust or something that micro-subjects can do? Finance should gradually withdraw, determine the focus of financial support for agriculture in each period according to the scope of public expenditure, and concentrate on doing great things and doing what the government should do.
(2) Clear policy objectives and highlight policy priorities. Solving the "three rural issues" is a long-term task, and it is necessary to determine the policy objectives and focus points in different periods from the long-term and immediate aspects.
In the long run, according to the requirements of comprehensive, coordinated and sustainable Scientific Outlook on Development, accelerating urbanization, promoting the coordinated development of rural social economy and building a well-off society in rural areas should be the policy focus of financial support for agriculture. By coordinating the coordinated development of urban and rural areas and social economy, and comprehensively using investment, subsidies, interest subsidies, taxes and other means, the comprehensive balance and rational allocation of financial resources in urban and rural areas and agriculture and rural areas will be realized, and the integration of urban and rural areas and the overall prosperity of rural economy and society will be promoted.
In the near future, according to the general requirements of the central government to solve the "three rural issues" in the near future, we should comprehensively consider China's national conditions and national strength and the "three rural issues" reality, focus on correctly handling the relationship between increasing farmers' income and ensuring national food security, and determine the focus of financial support policies from three aspects: increasing farmers' income, stabilizing grain production and deepening rural reform.
(3) Reasonably determine the classification of funds and integrate funds for supporting agriculture. According to the objectives and key points of financial support for agriculture, we should gradually change the situation that there are many channels and unreasonable classification of financial support for agriculture in the past, and in accordance with the requirements of establishing a market economic system and a public financial system framework, appropriately merge and set up funds to support agriculture, and highlight the publicity of financial support for agriculture. Preliminary consideration is divided into five categories: (1) funds for improving basic production conditions. Refers to the funds mainly used to support agricultural production, improve agricultural production conditions and promote agricultural modernization. At present, the funds that can be merged into this category include: capital construction investment in agriculture, forestry and water resources, funds to support agricultural production, funds for comprehensive agricultural development, funds for water conservancy construction, funds for agricultural scientific research and popularization, funds for subsidies for improved varieties, and funds for direct grain subsidies. (2) Disaster relief funds. Refers to the funds mainly used for agricultural disaster prevention and mitigation, pest control and rural disaster relief. At present, such funds can be merged, such as extra-large flood control and drought relief funds, crop and forest pest control funds, animal and plant epidemic prevention funds, agricultural tax disaster relief subsidies, rural relief funds and so on. (3) ecological environment construction funds. Refers to the funds used for the construction, protection, development and utilization of ecological resources such as water, soil, forest and grass in rural areas. Including rural soil and water conservation subsidies, funds for returning farmland to forests, funds for natural forest protection, and funds for sand prevention and control. (4) structural adjustment fund. Refers to the funds to promote the adjustment of agricultural structure, the intensive processing of agricultural products and the transfer of rural labor force. At present, such funds can be merged: agricultural industrialization funds and farmers training funds. (5) Managing service funds. Refers to the funds mainly used to organize and manage the development of agriculture and rural areas and provide public services, including administrative expenditures of agriculture, forestry, water and gas departments. (6) Rural Development Fund. Refers to the funds mainly used to support the construction of rural public welfare facilities and the development of rural social undertakings. At present, such funds can be merged into: funds for supporting underdeveloped areas, funds for rural public infrastructure construction, funds for rural education, medical care and cultural expenditures, and funds for rural tax and fee reform transfer payments.
On the basis of properly merging the classification of funds, we will integrate the existing financial funds for supporting agriculture. Integration is not a simple adjustment and merger, nor is it a simple assignment of some funds to a certain department or institution for management. Instead, it is necessary to form an effective mechanism for the use and management of funds with scientific classification, clear division of labor, standardized management and orderly operation, so as to improve the efficiency of the use of financial funds to support agriculture and improve the ability and efficiency of the government to support and protect agriculture, rural areas and farmers. The focus of integration is the existing agricultural development funds.