Promoting Rural Cooperation In The Context Of "Tax Reduction And Fee Reduction" Research On Fiscal And Tax Policies Of Financial Institution Development

Since 2015,when the state council held an executive meeting to decide on "further measures to reduce taxes and fees,support the development of small and micro businesses and innovation and entrepreneurship",the state has never stopped cutting taxes and fees.Significant progress was made in reducing taxes and fees in 2019,which was better than expected.Over the course of the year,a total of more than 2 trillion yuan was cut in taxes and fees,accounting for more than 2% of GDP.The report to the 19 th national congress of the communist party of China(CPC)proposed to deepen the reform of the tax system and improve the local tax system.This implies the country's firm determination to deepen the reform of the tax system,and "tax reduction and fee reduction" is one of its core contents.How to make full use of the country's "tax reduction and fee reduction" policy,all walks of life "matching",efforts to do "tax reduction and fee reduction" this "word problem".In the past 20 years,the no.1 document of the central committee has been dedicated to the work related to agriculture,rural areas and farmers.From the historical experience,from the beginning of the opium war in 1840 to the new era of socialism,nearly 200 years of history has proved that when the problem of "agriculture,rural areas and farmers" was almost solved,the basic position of agriculture became stronger and the country became more stable.From the perspective of China's national conditions,5,000 years of Chinese culture shows that China has always been a major agricultural country.Agriculture is the basic industry of national economy,and farmers account for the vast majority of China's population.Rural economy is in the primary position in the entire national economy,which determines that rural cooperative financial institutions that mainly provide financial services for agriculture,farmers and rural economy are bound to be in the basic position of China's financial system.In recent years,rural credit cooperatives,rural cooperative Banks and rural commercial Banks have played an important role in providing financial support and services for agriculture,rural areas and farmers.China is a big agricultural country,jiangxi province is a big agricultural province,provincial conditions and national conditions are consistent,the selection of jiangxi province as a case study is of typical significance.With the national rural cooperative financial institutions,the facility agriculture in jiangxi jiangxi rural cooperative financial institutions,Banks have special status and important historical contribution,since its inception in 1951 in jiangxi province,the first credit cooperatives,has always been rooted in jiangxi province native,Service entity origin,focusing on supporting rural small main businesses,accounting for 20% of the financial institutions in the province each year,and providing loans to about one-third of the province's agriculture-related and small and micro enterprises,made due contribution to support local economic development,rural cooperative financial institutions to a representative.For a long time,I work in jiangxi province rural cooperative financial institutions,from the service "three agriculture" the most grass-roots township network integrated teller,accounting supervisor to exercise authority department,to the villages and towns branch is responsible for,in the end to the management of county agricultural commercial bank financial work,more abundant practical experience,the development status of rural cooperative financial institutions have a clear understanding and thinking,grasp the first-hand information about jiangxi rural cooperative financial institutions,data availability.From across the country,in the reform of rural cooperative financial institutions of the leading enterprises in jiangxi province,and are in the top in the business development,in the current environment,"tax cuts JiangFei" development is faced with serious challenges,the government's fiscal and taxation policy is also tightening tighter phenomenon,how to adapt to the environment to promote the development of more robust is facing the jiangxi province rural cooperative financial institutions realistic problem urgently to be solved.Based on the "Tax Reduction and Fee Reduction" as the background,rural cooperative financial institutions and government related theory as the foundation,using literature research,comparative study,theoretical analysis and in combination with the fact analysis method,theoretical research and countermeasures in combination with the research phase,such as analyzing the status quo of the development of China's rural cooperative financial institutions,the necessity of government support,government supporting policies and the main existing problems.Then from the general analysis to the case analysis,taking jiangxi province as an example,this paper analyzes the development history,current situation,challenges and the necessity and feasibility of government support for rural cooperative financial institutions in jiangxi province,and then analyzes the policy operation of government support for rural cooperative financial institutions in jiangxi province.Then,it introduces the fiscal and tax policies of three typical countries such as the United States,Japan and India to support rural cooperative financial institutions,and summarizes relevant experience and practices.Finally,inview of the problems existing in promoting the development of rural cooperative financial institutions through fiscal and taxation policies,based on the advanced experience of foreign countries,relevant fiscal and taxation policies are proposed for the government to promote the development of rural cooperative financial institutions.