普惠金融的税法规制

The tax regulation of inclusive finance

普惠金融是一种旨在为社会弱势群体谋求公平的金融发展权利的新兴理念,其与我国当前的精准扶贫政策高度契合,故此推动普惠金融发展在当下具有重要意义。普惠金融的税法激励被屡屡提及,但是缺乏全面系统的理论阐述、制度设定和规范建构。实际上,普惠金融的税法规制是一种带有特定公共利益倾向的政策性规制,其具有理论正当性;同时税法规制的激励性功能和补偿性功能构成其合理性依据。当前我国普惠金融的税收优惠依赖于政策性文件,缺乏系统性考量,其内容设计较为粗糙,税收优惠的公平性和保障性尤为不足,其实际效果也有待观察。对此,采用转向制度化的规范之治、差异化的激励机制、实质性的监管约束等法治化路径应该是将来理想的规制方案。

Inclusive finance is an emerging concept aimed at seeking fair financial development rights for vulnerable groups in the society. It is highly compatible with China's current poverty alleviation policy. Therefore, promoting inclusive financial development is of great significance in the present. The tax incentives for inclusive finance have been referred to many times, but there is a lack of comprehensive and systematic theoretical explanations, institutional status quo, and normative construction. In fact, the taxation system of inclusive finance is a kind of policy regulation with specific public interest tendency, which has theoretical justification;at the same time, the incentive function and compensatory function of tax regulation constitute its rationality basis. At present, China's tax incentives for inclusive finance relies on policy documents, and systemic considerations are lacked. Its content design is relatively crude, and the fairness and security of tax incentives are particularly inadequate. Its actual results are still to be observed. In this regard, the use of institutionalized normative governance, differentiated incentive mechanisms, and substantive regulatory constraints, etc., should be the ideal rule of regulation in the future.