推进我国农村金融体系建设的税收政策研究

发布时间：2018-08-16 10:00

【摘要】：现代经济的发展离不开金融业，通过金融业，社会闲散资金得到更好的配置，需要资金的个人、企业、组织则能利用这部分资金进行消费、生产或经营。金融业对社会资金的调盈济缺使其具有促进经济发展的先导性和主动性。改革开放以来，我国城镇经济发展迅速，农业为工业作出了巨大牺牲，导致城乡经济水平差距过大。目前，农村经济亟待发展，党和政府也把农村经济当成最重要的问题，实现农村经济又好又快发展离不开完善的农村金融体系，而农业的特点使农村金融面临的风险高、收益低，城乡二元化结构使农村金融的形势更加严峻；农村金融本身又能够极大增进社会福利水平，，政府对其进行引导，帮助其建立完善，就能够促进农村经济的发展。当前，我国农村金融体系包括中国农业发展银行代表的政策性金融、中国农业银行和中国邮政储蓄银行等代表的商业性金融、农村信用合作社代表的合作性金融，供给不足的农业保险和诸如亲友间借贷的非正规金融。这个体系存在的问题有：其一，正规金融机构各自负责的业务不适应农村金融发展要求；其二，非正规金融的非法地位不妥；其三，地方金融机构负担过重，商业性金融却将资金抽离农村；其四，农村金融整体供给不足，不能为农村提供足够的金融支持等。本文采用了文献归纳法、规范分析与实证分析结合的方法以及比较分析法。通过对文献的归纳研究，理清了农村金融与农村经济的关系、影响农村金融的因素；通过对农村金融体系应扮演的角色、应起的作用等进行规范分析，确立了符合要求的健全合理的农村金融体系；通过对农村金融的结构现状、功能现状进行实证分析，找出与理想体系的差距和存在的问题；通过比较发达国家和发展中国家外促进农村金融发展的不同政策手段之间的差异，从税收角度找到建立合理农村金融体系的途径。经过本文研究发现，为了改变我国农村金融供给现状，促进农村金融体系的发展，需要给予税收政策上的支持。营业税的征收不但使运营不佳的农村金融机构雪上加霜，还扭曲了运营正常的金融机构的经济决策，使其缩减“三农”信贷的供给，为了避免这种情况的再次发生，应对农村金融机构减征营业税或免征营业税。企业所得税与营业税相比较为公平，其征税对象为经过扣除后的收入额，在农村金融机构设立、发展的阶段，应享受到减征、免征所得税，盈亏相抵、加速折旧等优惠政策。附加税是在营业税、所得税的基础上按一定比率额外征收的，主要为地方财政筹集收入，在农村金融机构享受营业税、企业所得税的税收优惠时，也应给予附加税的优惠。当然，农村金融体系的发展还需要其他政策的配合与支持，例如立法、政府主导的保险等，通过多种政策手段的共同努力，是建立完善的农村金融体系的必要之法。
[Abstract]:Modern economic development can not be separated from the financial industry, through the financial industry, social idle funds to get a better allocation, the need for funds of individuals, enterprises, organizations can use this part of the funds for consumption, production or management. The adjustment of financial industry to social funds makes it have the forerunner and initiative to promote economic development. Since the reform and opening up, China's urban economy has developed rapidly, and agriculture has made great sacrifices for industry, resulting in a large gap between urban and rural economic levels. At present, the rural economy is in urgent need of development. The Party and the government also regard the rural economy as the most important issue. The rural economy can not develop well and rapidly without a perfect rural financial system. The characteristics of agriculture make the rural finance face high risks. Low income, urban-rural dual structure makes the situation of rural finance more severe, rural finance itself can greatly improve the level of social welfare, the government to guide it, help it to establish and perfect, can promote the development of rural economy. At present, the rural financial system of our country includes the policy-oriented finance represented by the Agricultural Development Bank of China, the commercial finance represented by the Agricultural Bank of China and the Postal savings Bank of China, and the cooperative finance represented by the rural credit cooperatives. Inadequate agricultural insurance and informal finance such as loans between relatives and friends. The problems of this system are as follows: first, the business for which formal financial institutions are responsible does not meet the requirements of rural financial development; second, the illegal status of informal finance is inappropriate; and third, local financial institutions are overburdened. The commercial finance pulls the capital away from the countryside; fourth, the whole supply of the rural finance is insufficient, which can not provide enough financial support for the rural areas. This paper adopts the method of literature induction, the combination of normative analysis and empirical analysis, as well as comparative analysis. Through the induction and study of the literature, this paper clarifies the relationship between rural finance and rural economy and the factors affecting rural finance, and through the normative analysis of the role and role of rural financial system, Establish a sound and reasonable rural financial system according to the requirements, through the structural status of rural finance, functional status of empirical analysis, to find out the gap with the ideal system and existing problems; By comparing the differences between the different policies and means of promoting the rural financial development outside the developed and developing countries, this paper tries to find out the ways to establish a reasonable rural financial system from the perspective of taxation. In order to change the present situation of rural financial supply and promote the development of rural financial system, we need to give tax policy support. The collection of business tax not only makes poor rural financial institutions worse, but also distorts the economic decisions of operating financial institutions, making them cut back on the supply of credit for agriculture, rural areas and farmers, in order to avoid the recurrence of this situation. Business tax shall be reduced or exempted from business tax for rural financial institutions. Compared with the business tax, the enterprise income tax is relatively fair, and its object of taxation is the amount of income after deduction. In the stage of establishment and development of rural financial institutions, it should enjoy preferential policies such as reduction, exemption from income tax, offset of profits and losses, acceleration of depreciation, and so on. Additional tax is in the business tax, income tax on the basis of a certain percentage of additional collection, mainly for the local financial revenue, in rural financial institutions enjoy business tax, enterprise income tax preferential tax, should also give additional tax preferences. Of course, the development of rural financial system also needs the cooperation and support of other policies, such as legislation, government-led insurance and so on, through the joint efforts of various policy means, it is necessary to establish a sound rural financial system.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35;F812.42

【参考文献】