民贸民品企业流动资金贷款财政贴息政策——民族政策、财政政策、信贷政策的统一

The Policy of Financial Discount Interest on the Circulating Fund Loan for Trade and Product Enterprises of Ethnic Minority——Unity of Ethnic Minorities Policy,Financial Policy and Credit Policy

“十三五”时期,民贸民品企业流动资金贷款财政贴息政策历经了两次变动,第一次变动是2017年政策资金来源从财政专项变为均衡性转移支付;第二次变动是2019年财政部决定在2019年至2020年发放民族贸易和民族特需商品生产贷款贴息引导支持资金,将政策资金来源恢复为财政专项,这说明均衡性转移支付无法满足民贸民品企业流动资金贷款财政贴息政策的资金需要。民贸民品企业流动资金贷款财政贴息政策的目的是扶持民贸民品生产,表明它是民族政策。“十三五”时期,民贸民品企业流动资金贷款财政贴息政策在九省区市的具体实施表明,该政策以财政政策和信贷政策为手段。因此,民贸民品企业流动资金贷款财政贴息政策是民族政策、财政政策、信贷政策的统一。2017年,民贸民品企业流动资金贷款财政贴息政策的资金来源从专项变为均衡性转移支付后,暗含的信贷政策与信贷现实情况不符,很多民贸民品企业无法获得贷款,无法获得贴息或者无法获得足额贴息。2019年,中央财政发放民族贸易和民族特需商品生产贷款贴息引导支持资金,缓解了政策颓势。可见,想要顺利实施作为民族政策、财政政策、信贷政策的统一的民贸民品企业流动资金贷款财政贴息政策并且使之发挥作用,须将暗含的财政政策和信贷政策调整为符合民贸民品企业获得贷款而且能够获得足额贴息的模式。

During the“13th Five-Year Plan”period,the financial discount policy of working capital loans for ethnic minority trading companies and minority special commodity companies(hereinafter referred to as“the financial discount policy”)has undergone two changes.The first was the transition from a special financial policy to a balanced transfer of policy funding sources in 2017.For the second time,the ethnic Ministry of Finance decided in 2019 that it will issue subsidized guidance support funds for ethnic minority trade and the production of special commodities for ethnic minorities loans from 2019 to 2020,and restore the source of policy funds to special projects.This shows that balanced transfer payments cannot meet the funding requirements of the financial discount policy.The purpose of the financial discount policy is to support ethnic minority trade and the production of special commodities for minorities,which is a specific ethnic minorities policy.The implementation of the financial discount policy in 9 provinces,autonomous regions,and municipalities during the“13th Five-Year Plan”period shows that the policy uses financial policies and credit policies as means.Therefore,the financial discount policy is the unity of ethnic minorities policy,financial policy,and credit policy.In 2017,after the financial source of the financial discount policy changed from a special to a balanced transfer payment,and the implicit credit policy did not match the reality of credit,many ethnic minority trading companies and minority special commodity companies were unable to obtain loans,discounts,or full discounts.The policy is implemented blocked.In 2019,the central treasury will issue subsidies and guidance support funds for ethnic minority trade and the production of special commodities for minorities loans to alleviate the policy decline.It can be seen that the financial discount policy,as the unity of ethnic minority policy,financial policy,and credit policy,needs to be implemented and functioned smoothly.The implicit financial policy and credit policy must be adjusted to meet the requirements of minority trading companies and ethnic minority special commodity companies to obtain loans and obtain sufficient discount interest.