营改增后农村金融制度创新研究

On Innovation of Rural Financial System After Replacing Business Tax with Value-Added Tax

2015年,我国"营改增"扩大到社会的各个层面,其中包括金融行业。在我国金融行业中,农村金融机构为特殊的组织部门,如何面对"营改增"政策带来的机遇与挑战,成为农村金融机构当前首要解决的问题。从当前"营改增"政策的推广进程入手,总结农村金融机构的发展现状,指出农村金融机构所受到的各种影响,并从政策与制度方面提出农村金融机构应对"营改增"的有效策略。

In 2015,the policy of“replacing business tax with value-added tax”expanded to all sectors of our society including the financial industry in which the rural financial institution is viewed as the special organization department.It has become the primary problem to be solved for rural financial institution how to face the opportunities and challenges brought by the policy of“replacing business tax with value-added tax”.This paper first discusses the process of promoting the policy,summarizes the development status of rural financial institutions,points out the various influences on rural financial institutions,and puts forward the effective coping strategies from the aspects of policy and institution.