| 国外家庭农场税收扶持政策对我国农业发展的启示 |
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| 引用本文： | 夏春瑞,王晓瑾,熊学雯,曹光四.国外家庭农场税收扶持政策对我国农业发展的启示[J].湖南农机,2013(6):180-181,187. |
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| 作者姓名： | 夏春瑞 王晓瑾 熊学雯 曹光四 |
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| 作者单位： | 江西农业大学经济管理学院,江西南昌330045 |
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| 摘 要： | 家庭农场作为发展现代农业的一种重要表现形式,在2013年中央一号文件中首次提出。文章就美国、澳大利亚两国家庭农场的不同发展特点以及政府对其扶持政策的阐述,以探讨其对我国家庭农场发展的借鉴意义。
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| 关 键 词： | 美国 澳大利亚 家庭农场 税收优惠政策 |
Foreign tax support policies on family farms Enlightenment |
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| XIA Chun-rui,WANG Xiao-jin,XIONG Xue-wen,CAO Guang-si.Foreign tax support policies on family farms Enlightenment[J].Hunnan Agricultural Machinery,2013(6):180-181,187. |
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| Authors: | XIA Chun-rui WANG Xiao-jin XIONG Xue-wen CAO Guang-si |
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| Institution: | (College of Economics and Management, Jiangxi Agricultural University, Nanchang ,Jiangxi 330045,China) |
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| Abstract: | Family farm as the development of modem agriculture is an important manifestation of the central docu- ment in 2013 first proposed. The article tries to United States, Australia two different characteristics of the development of family farms and government support policies for its elaboration on China to investigate the development of family farms reference. |
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| Keywords: | United States Australia family farms tax incentives |
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