Fiscal And Taxation Policy Research On Promoting Rural Financial Innovation And Development

The development of "agriculture,rural areas and farmers" is increasingly inseparable from the support of rural finance.China's agricultural foundation is relatively weak,and its series of features such as low income,high risk and long cycle make it impossible to achieve long-term and far-reaching development only by relying on industrial benefits.The development of "agriculture,rural areas and farmers" attracts extensive attention from all walks of life.To stimulate the vitality of China's rural financial market is a necessary guarantee for the development of agriculture,rural areas and farmers.In the process of promoting the innovative development of rural finance,we should pay enough attention to the government's policy guidance and financial support.This paper studies and analyses from two aspects of fiscal policy and tax policy.Based on the reference of foreign rural financial system and fiscal and taxation policies,and combined with the practice of China's rural financial and taxation policies,this paper puts forward some fiscal and taxation policies suitable for the innovative development of China's rural finance.This paper is divided into five parts.The first part is introduction.This paper introduces the research background and significance of this paper,reviews the research on rural financial development at home and abroad,the research contents and methods of this paper as well as the innovation points and deficiencies.The second part is the theoretical analysis of rural financial innovation development and fiscal and taxation policy.This part defines the concepts related to the innovative development of rural finance.The positive impact of the innovative development of rural finance on "agriculture,rural areas and farmers" and introduces the theoretical analysis of fiscal and tax policies to promote the innovative development of rural finance.The third part analyzes the current situation of rural financial innovation development and fiscal and taxation policy.This part introduces the current situation of rural financial institutions and innovative development of rural finance,and analyzes fiscal and tax policies related to rural finance.The fourth part is foreign fiscal and taxation policies to promote the innovative development of rural finance.This part analyzes the rural financial systems and fiscal policies of the United States,France and India and draws lessons from them.The fifth part is the fiscal and taxation policy proposal to promote the innovative development of rural finance in China.Based on the current situation of rural finance in China,this paper proposes fiscal and tax policy Suggestions to promote the innovative development of rural finance.In terms of fiscal policies,we should increase financial subsidies for agricultural insurance,increase the proportion of subsidies for targeted fees,establish a mechanism for agricultural guarantee capital investment and risk compensation,and closely link the central and local governments.In terms of tax policies,it is necessary to implement differentiated tax preferential policies for banking financial institutions in different regions,strengthen tax preferential policies for agricultural insurance,expand the scope of tax preferential policies for agricultural credit guarantee,and establish a long-term effective mechanism for agricultural financial preferential policies.The innovation of this paper is:different from the previous literature on the traditional pillar of rural financial institutions,this paper focuses on the new rural financial institutions and supporting rural financial institutions and fiscal and tax policies to promote its role.By combing the latest fiscal policies and tax policies,it points out the deficiencies of current supporting policies and tries to find new policy focus.On common problems put forward reasonable Suggestions on the basis of,and to the different characteristics of different types of rural financial institutions have put forward policy Suggestions and innovative in the pre-tax deduction of institutions to loan loss provisions,the level of agricultural insurance subsidies and tax breaks,the agricultural credit guarantee risk compensation mechanism establishment and the preferential tax coverage has put forward the idea,improve the government regulation and control policy of the executable.Due to limited experience,the policy recommendations of this paper are proposed on the basis of macro data and collation of various data.The specific policy implementation details still need to be further studied and analyzed in combination with the future development and industrial performance.