The Choice Of The Fiscal And Tax Policies To Support The Development Of The Rural Finance In Our Country

The rural economy is an important part of our national economy，and its developmentis of great strategic significance. China’s agricultural foundation is weak. The restrainingeffect of the "Three Rural Issues" on the economic and social development has becomeincreasingly prominent. In order to promote the development of the "three rural", weshould make the rural financial market be active first. Because the Agriculture has thecharacteristics of high-risk, low income, long cycle, its own accumulation is difficult tomeet their development funds need. The key factor to rural financial development is theattention and support of the government. In addition to preferential policies, the means ofsupport also include the fiscal policy to establish long-term mechanism for agricultureand financial development. After30years of deepening and reform, the development ofrural financial has made a great contribution to promote rural economic development andachieve some success. The development of rural finance has provided strong support forChina’s rural economic development. At the same time the rural economic developmenthas played a fundamental role in the development of China’s national economy. Becauseof the uneven distribution of rural financial institutions in China, some of theagriculture-related commercial financial institutions have to withdraw from the field ofrural economy. Some of the policies promulgated by the state have an ineffective impacton supporting the development of rural financial for various reasons. So based on theresearch of the financial and taxation policies to support the development of rural finance,this thesis also analyze the deficiencies and give the financial and taxation measures.The conclusion of this thesis has important theoretical and practical significance toimprove the financial and taxation policy to support the agriculture and guide thedevelopment of rural financial. Our existing financial system has some inadequacies. Theresearch on the development of rural finance can improve the existing financial systemand provide new ideas for the further improvement of China’s financial system.Coordinating the development of modern agriculture is the important task of our country.The development of rural finance can greatly facilitate the process of agriculturalmodernization. Therefore, the significance of our research on finance and taxation policy to support the development of agricultural finance s is remarkable.The thesis is divided into six parts, the first part is the introduction which pointed outthe research background and research significance, the review of the rural financialdevelopment at home and abroad, the content and research methods, the innovation andinadequacies of this thesis. The second part introduce the fiscal and taxation policies tosupport the development of rural financial theory, the significance of development ofrural finance, the market failure, the state intervention and the support for the financialdevelopment in rural areas. The third part is the status analysis of the fiscal policy tosupport China’s rural financial development. The fourth part analyzes the problems andcause of fiscal and taxation policy to support the development of China’s rural financialdevelopment. To explore is from the two parts of the financial and tax. The fifth partintroduced the overseas experience of the fiscal policy to support the development ofrural financial. This thesis also analyzed some successful practices of counties. The sixthpart introduces the fiscal and tax policy to support China’s rural financial development. Italso proposed countermeasures and foreign successful experience based on the analysisof fiscal policy to support the development of rural finance.