殷嘉成

【摘  要】近年来，吉林省不断加快优化调整农村产业结构，但就现状而言，仍旧存在农产品成本较高、种类单一、竞争力较弱等困境。加大国家财政支持力度在推动吉林省农村产业结构优化升级方面发挥着重要作用。论文针对吉林省农村产业结构调整现状，总结分析当前其实现农村产业结构优化升级面临的困境，并探讨合理运用财税政策推进农村农业产业结构优化升级的有效路径，为吉林省加快农业产业结构升级、提升农村经济发展水平提供有效参考。

【Abstract】In recent years， Jilin Province has been accelerating the optimization and adjustment of rural industrial structure， but in terms of the current situation， there are still difficulties such as higher cost， single category and weak competitiveness of agricultural products. Increasing national financial support plays an important role in promoting the optimization and upgrading of rural industrial structure in Jilin Province. According to current situation of rural industrial structure adjustment in Jilin Province， this paper summarizes and analyzes the current difficulties in realizing the optimization and upgrading of rural industrial structure， and discusses the effective path to promote the optimization and upgrading of rural agricultural industrial structure by rational use of fiscal and tax policies， so as to provide effective reference for Jilin Province to accelerate the upgrading of agricultural industrial structure and improve the level of rural economic development.

【关键词】吉林省;农村产业结构;财税政策

【Keywords】Jilin Province; rural industrial structure; fiscal and tax policy

【中图分类号】F327                                             【文献标志码】A                                                 【文章编号】1673-1069（2021）11-0062-03

1 引言

农业现代化建设是中国社会主义现代化建设的关键内容，实现农业现代化的重要前提，是加速农村经济发展，实现农民增收。加快推进农村产业结构优化升级，是提高農村经济发展水平的必由之路。农村产业结构的合理性直接关系到农村经济的持续稳定发展。随着我国农业现代化建设要求不断提升，优化调整农村产业机构，促进农村经济发展，农民增收，加快农业经济转型升级成为实现农业现代化的必然路径。吉林省农业现代化起步较晚，农业经济发展水平相对滞后，在农村产业结构布局中，促进农村产业结构的优化升级，提高农业生产效率，加快农业企业的转型发展，都需要大量的资金支持。财政资金是支持吉林省农村产业结构优化调整的重要资金来源，同时，国家相应的财税政策也可以直接影响产业结构的调整。……