支农支小背景下福建省减税降费与普惠金融政策协调机制  

Research on the Coordination Mechanism Between Tax Cut and Fee Reduction with Inclusive Financial Policy in Fujian Province Under the Background of Supporting Agriculture and Small Expenditure

作　　者：李峰 傅国华[2] 傅振瀚 LI Feng;FU Guohua;FU Zhenhan(School of Business,Putian University,Putian,Fujian 351100;School of Management,Hainan University,Haikou,Hainan 570228;School of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou,Fujian 350002)

机构地区：[1]莆田学院商学院,福建莆田351100 [2]海南大学管理学院,海南海口570228 [3]福建农林大学经济管理学院,福建福州350002

出　　处：《武夷学院学报》2023年第8期57-63,共7页Journal of Wuyi University

基　　金：福建省2021年度创新战略研究项目(2021R0130);莆田学院2019年引进人才科研启动项目(2019115)。

摘　　要：现行对普惠金融和减税降费的研究主要探求单一政策对经济的影响,忽略了两项政策的联动关系及效果。通过梳理福建省在支农支小领域的现状,设计减税降费与普惠金融的政策协调机制,通过相关模型研究协调机制的收入效应和价格效应,重点挖掘减税降费助力普惠金融即增加银行对农小普惠贷款额度的功能,最后对比收入效应和价格效应,在此基础上提出有针对性的政策建议。The current research on inclusive finance with tax cut and fee reduction mainly explores the impact of a single policy on the economy,ignoring the linkage and effect of the two policies.By combing the current situation of Fujian province in the field of supporting agriculture and small expenditure,this paper designs the policy coordination mechanism between inclusive financial policy with tax cut and fee reduction,studies the income effect and price effect through relevant models,and focuses on exploring the function of tax cut and fee reduction to help inclusive finance,that is,to increase the amount of bank loans to agriculture and small expenditure.Finally,it compares the income effect and price effect,and puts forward targeted policy recommendations on this basis.

关 键 词：减税降费 普惠金融 支农支小 协调机制 

分 类 号：F812.42[经济管理—财政学]