取消农业税后农业投入问题的个案研究

取消农业税后农业投入呈现以下特征：农业投入总量增加，但比重较低；投入总量明显不足；农业资金外流严重；农业资金运作普遍低效。为解决农业投入中存在的问题，需要建立财政支农稳定增长机制，完善集体“一事一议”筹资制度，建立促进农户投入的保护和激励机制，引导企业、银行和社会力量加大农业投入，并且要完善监督制度以确保农业资金用于现代农业建设。

Factual Research on the Issue of Agricultural Investment afterthe Abol ishment of Agricultural Tax

Several traits of agricultural investment appear after the abolishment of agricultural tax： The total amount of agricultural investment increases, but the proportion is low; The amount of the funds invested is obviously inadequate; Agricultural capital outflows seriously; Agricultural funds are normally operated inefficiently. In order to solve the problems existing in agricultural investment , we should build steadily increasing mechanism of public finance which is invested in agriculture, perfect collective ＂one thing, one discuss＂ funding system, set up protection and stimulation mechanism to promote peasant investment, guide enterprises, banks and social power to increase the investment in agriculture. At the same time, we should perfect supervision system and make sure that agricultural funds can be used for the construction of modern agriculture.