我国小额贷款公司财税政策改革研究

Research on Finance Tax Policy Reform for Microfinance Corporation in China

我国小额贷款公司缺少国家层面的财税政策支持,只有少数地方政府在这方面做了有益的探索,这成为制约其发展的重要问题。小额贷款公司财税政策缺失导致社会福利损失,限制了小额贷款公司的利润空间,降低了投资者的积极性,迫使小额贷款公司发生服务"目标偏移"。因此,应该将小额贷款公司的财税政策上升到国家制度层面,设计有效的财政补贴和税收优惠机制,建立小额贷款担保机制,建立财政、支农资金与小额贷款公司之间的对接机制,引导小额贷款公司向正确的方向发展,从而服务社会主义新农村建设。

China's microfinance corporation lacks support of finance tax policy on the national level,which has become major issue that restrains microfinance corporation development.Only a few local governments made beneficial exploration in this aspect.The lack of companies' finance tax policy has led to the loss of social welfare,shrinkage of the profit space,and the investors' enthusiasm reduced,which forces the services mission of microfinance corporation to drift.Our country should raise the finance tax policy for microfinance corporation to the national institutional level,design the effective financial subsidies and preferential tax mechanism,establish the petty loan guarantee mechanism,and establish the docking mechanism between the financial supporting agriculture fund and microfinance corporation,so as to guide the microfinance corporation' development direction and serve the construction of new socialist countryside.