我国财税政策支持农村金融的制度缺陷  

China financial policy supporting countryside finance's system trap

作　　者：李景波[1,2] 胡胜德[2] 

机构地区：[1]吉林农业大学经济管理学院,吉林长春130118 [2]东北农业大学经济管理学院,黑龙江哈尔滨150030

出　　处：《特区经济》2011年第12期149-151,共3页Special Zone Economy

摘　　要：目前我国初步建立了农村金融的财税支持体系,但现行财税支持政策与金融税制结构和财政管理体制不对称,与农村金融体系和新农村建设不相适应,也与我国农村金融面临的主要约束不相符合,上述制度缺陷影响了农村金融的财税支持政策效果。本文针对上述制度缺陷从明确政府职能定位、优化财税扶持政策、建立多层次的农业信贷风险分担体系、提高财政支持政策的规范性和层次性四个方面提出了相应的政策建议。Finance and taxation policy support on rural finance in China has been set up in China.But its current system does not match the structure of financial taxation system,fiscal management system,rural finance system and new countryside construction.It is also incompatible with the main constraints of rural finance in China.The above-mentioned institutional defects have important effects on the results of finance and taxation support policy.This paper analyses these defects,puts forward the corresponding countermeasures which includes defining government function positioning,optimizing finance and taxation policy support,setting up multi-level rural credit risk taking system and improving the normalization and hierarchy fiscal support policy.

关 键 词：农村金融 税收优惠 政策支持 制度缺陷 

分 类 号：F812.42[经济管理—财政学] F832.35