Research on the Governance Path of Agricultural Carbon Emissions Based on Ecological Compensation Mechanism and Green Fiscal and Taxation Policies

Abstract

Under the dual drivers of global climate governance and carbon neutrality goals, agricultural carbon emission reduction has become a pivotal component of regional green transformation.This study focuses on Guangdong, a major province, employing the LMDI decomposition mode to systematically analyze the driving mechanis of agricultural carbon emissions. It reveals that the low ecological compensation standard, industrial path dependence, and high-carbon energy lock-in constitute core constraints. The research finds that the absence of ecological compensation standards and the structural imbalance of traditional subsidy policies induce diminishing marginal benefits in carbon reduction due to structural imbalances, while persistent funding shortages in low-carbon technology R&D further weaken emission reduction efficacy, exacerbating compatibility contradictions between emission policies and production practices. Through the comparison of domestic and foreign experiences, it is found that under the global wave of low-carbon transformation in agriculture, the ecological compensation optimization layer should establish a calculation system for the carbon sink value of cultivated land and differentiated compensation standards; the fiscal and taxation policy coordination layer should implement a tiered carbon tax on agricultural inputs and carbon sink pledge financing incentives. Constructing a fiscal expenditure and fiscal and taxation coordination mechanism that suits regional characteristics is the key path to resolving the contradiction between the technical economy and ecological sustainability of emission reduction.