【摘要】：現(xiàn)代經(jīng)濟(jì)的發(fā)展離不開金融業(yè)，通過(guò)金融業(yè)，社會(huì)閑散資金得到更好的配置，需要資金的個(gè)人、企業(yè)、組織則能利用這部分資金進(jìn)行消費(fèi)、生產(chǎn)或經(jīng)營(yíng)。金融業(yè)對(duì)社會(huì)資金的調(diào)盈濟(jì)缺使其具有促進(jìn)經(jīng)濟(jì)發(fā)展的先導(dǎo)性和主動(dòng)性。改革開放以來(lái)，我國(guó)城鎮(zhèn)經(jīng)濟(jì)發(fā)展迅速，農(nóng)業(yè)為工業(yè)作出了巨大犧牲，導(dǎo)致城鄉(xiāng)經(jīng)濟(jì)水平差距過(guò)大。目前，農(nóng)村經(jīng)濟(jì)亟待發(fā)展，黨和政府也把農(nóng)村經(jīng)濟(jì)當(dāng)成最重要的問(wèn)題，實(shí)現(xiàn)農(nóng)村經(jīng)濟(jì)又好又快發(fā)展離不開完善的農(nóng)村金融體系，而農(nóng)業(yè)的特點(diǎn)使農(nóng)村金融面臨的風(fēng)險(xiǎn)高、收益低，城鄉(xiāng)二元化結(jié)構(gòu)使農(nóng)村金融的形勢(shì)更加嚴(yán)峻；農(nóng)村金融本身又能夠極大增進(jìn)社會(huì)福利水平，，政府對(duì)其進(jìn)行引導(dǎo)，幫助其建立完善，就能夠促進(jìn)農(nóng)村經(jīng)濟(jì)的發(fā)展。 當(dāng)前，我國(guó)農(nóng)村金融體系包括中國(guó)農(nóng)業(yè)發(fā)展銀行代表的政策性金融、中國(guó)農(nóng)業(yè)銀行和中國(guó)郵政儲(chǔ)蓄銀行等代表的商業(yè)性金融、農(nóng)村信用合作社代表的合作性金融，供給不足的農(nóng)業(yè)保險(xiǎn)和諸如親友間借貸的非正規(guī)金融。這個(gè)體系存在的問(wèn)題有：其一，正規(guī)金融機(jī)構(gòu)各自負(fù)責(zé)的業(yè)務(wù)不適應(yīng)農(nóng)村金融發(fā)展要求；其二，非正規(guī)金融的非法地位不妥；其三，地方金融機(jī)構(gòu)負(fù)擔(dān)過(guò)重，商業(yè)性金融卻將資金抽離農(nóng)村；其四，農(nóng)村金融整體供給不足，不能為農(nóng)村提供足夠的金融支持等。 本文采用了文獻(xiàn)歸納法、規(guī)范分析與實(shí)證分析結(jié)合的方法以及比較分析法。通過(guò)對(duì)文獻(xiàn)的歸納研究，理清了農(nóng)村金融與農(nóng)村經(jīng)濟(jì)的關(guān)系、影響農(nóng)村金融的因素；通過(guò)對(duì)農(nóng)村金融體系應(yīng)扮演的角色、應(yīng)起的作用等進(jìn)行規(guī)范分析，確立了符合要求的健全合理的農(nóng)村金融體系；通過(guò)對(duì)農(nóng)村金融的結(jié)構(gòu)現(xiàn)狀、功能現(xiàn)狀進(jìn)行實(shí)證分析，找出與理想體系的差距和存在的問(wèn)題；通過(guò)比較發(fā)達(dá)國(guó)家和發(fā)展中國(guó)家外促進(jìn)農(nóng)村金融發(fā)展的不同政策手段之間的差異，從稅收角度找到建立合理農(nóng)村金融體系的途徑。 經(jīng)過(guò)本文研究發(fā)現(xiàn)，為了改變我國(guó)農(nóng)村金融供給現(xiàn)狀，促進(jìn)農(nóng)村金融體系的發(fā)展，需要給予稅收政策上的支持。營(yíng)業(yè)稅的征收不但使運(yùn)營(yíng)不佳的農(nóng)村金融機(jī)構(gòu)雪上加霜，還扭曲了運(yùn)營(yíng)正常的金融機(jī)構(gòu)的經(jīng)濟(jì)決策，使其縮減“三農(nóng)”信貸的供給，為了避免這種情況的再次發(fā)生，應(yīng)對(duì)農(nóng)村金融機(jī)構(gòu)減征營(yíng)業(yè)稅或免征營(yíng)業(yè)稅。企業(yè)所得稅與營(yíng)業(yè)稅相比較為公平，其征稅對(duì)象為經(jīng)過(guò)扣除后的收入額，在農(nóng)村金融機(jī)構(gòu)設(shè)立、發(fā)展的階段，應(yīng)享受到減征、免征所得稅，盈虧相抵、加速折舊等優(yōu)惠政策。附加稅是在營(yíng)業(yè)稅、所得稅的基礎(chǔ)上按一定比率額外征收的，主要為地方財(cái)政籌集收入，在農(nóng)村金融機(jī)構(gòu)享受營(yíng)業(yè)稅、企業(yè)所得稅的稅收優(yōu)惠時(shí)，也應(yīng)給予附加稅的優(yōu)惠。 當(dāng)然，農(nóng)村金融體系的發(fā)展還需要其他政策的配合與支持，例如立法、政府主導(dǎo)的保險(xiǎn)等，通過(guò)多種政策手段的共同努力，是建立完善的農(nóng)村金融體系的必要之法。
[Abstract]:Modern economic development can not be separated from the financial industry, through the financial industry, social idle funds to get a better allocation, the need for funds of individuals, enterprises, organizations can use this part of the funds for consumption, production or management. The adjustment of financial industry to social funds makes it have the forerunner and initiative to promote economic development. Since the reform and opening up, China's urban economy has developed rapidly, and agriculture has made great sacrifices for industry, resulting in a large gap between urban and rural economic levels. At present, the rural economy is in urgent need of development. The Party and the government also regard the rural economy as the most important issue. The rural economy can not develop well and rapidly without a perfect rural financial system. The characteristics of agriculture make the rural finance face high risks. Low income, urban-rural dual structure makes the situation of rural finance more severe, rural finance itself can greatly improve the level of social welfare, the government to guide it, help it to establish and perfect, can promote the development of rural economy. At present, the rural financial system of our country includes the policy-oriented finance represented by the Agricultural Development Bank of China, the commercial finance represented by the Agricultural Bank of China and the Postal savings Bank of China, and the cooperative finance represented by the rural credit cooperatives. Inadequate agricultural insurance and informal finance such as loans between relatives and friends. The problems of this system are as follows: first, the business for which formal financial institutions are responsible does not meet the requirements of rural financial development; second, the illegal status of informal finance is inappropriate; and third, local financial institutions are overburdened. The commercial finance pulls the capital away from the countryside; fourth, the whole supply of the rural finance is insufficient, which can not provide enough financial support for the rural areas. This paper adopts the method of literature induction, the combination of normative analysis and empirical analysis, as well as comparative analysis. Through the induction and study of the literature, this paper clarifies the relationship between rural finance and rural economy and the factors affecting rural finance, and through the normative analysis of the role and role of rural financial system, Establish a sound and reasonable rural financial system according to the requirements, through the structural status of rural finance, functional status of empirical analysis, to find out the gap with the ideal system and existing problems; By comparing the differences between the different policies and means of promoting the rural financial development outside the developed and developing countries, this paper tries to find out the ways to establish a reasonable rural financial system from the perspective of taxation. In order to change the present situation of rural financial supply and promote the development of rural financial system, we need to give tax policy support. The collection of business tax not only makes poor rural financial institutions worse, but also distorts the economic decisions of operating financial institutions, making them cut back on the supply of credit for agriculture, rural areas and farmers, in order to avoid the recurrence of this situation. Business tax shall be reduced or exempted from business tax for rural financial institutions. Compared with the business tax, the enterprise income tax is relatively fair, and its object of taxation is the amount of income after deduction. In the stage of establishment and development of rural financial institutions, it should enjoy preferential policies such as reduction, exemption from income tax, offset of profits and losses, acceleration of depreciation, and so on. Additional tax is in the business tax, income tax on the basis of a certain percentage of additional collection, mainly for the local financial revenue, in rural financial institutions enjoy business tax, enterprise income tax preferential tax, should also give additional tax preferences. Of course, the development of rural financial system also needs the cooperation and support of other policies, such as legislation, government-led insurance and so on, through the joint efforts of various policy means, it is necessary to establish a sound rural financial system.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.35;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 熊德平;;農(nóng)村金融與農(nóng)村金融發(fā)展:基于交易視角的概念重構(gòu)[J];財(cái)經(jīng)理論與實(shí)踐;2007年02期

2 林惠蝦;;我國(guó)農(nóng)村非正規(guī)金融機(jī)構(gòu)存在的必要性及其比較優(yōu)勢(shì)[J];福建論壇(社科教育版);2008年S1期

3 李珂;賀常軍;;促進(jìn)農(nóng)村金融發(fā)展稅收激勵(lì)政策研究[J];湖南商學(xué)院學(xué)報(bào);2010年01期

4 王威;樊增強(qiáng);;論功能觀視角下的農(nóng)戶合作金融組織[J];經(jīng)濟(jì)縱橫;2006年05期

5 李喜梅;;一種新范式:金融功能觀對(duì)中國(guó)農(nóng)村金融研究的適用性探討[J];金融理論與實(shí)踐;2008年03期

6 王元;;農(nóng)村金融不完全競(jìng)爭(zhēng)市場(chǎng)理論與國(guó)外經(jīng)驗(yàn)借鑒[J];華北金融;2008年11期

7 李世美;;國(guó)外農(nóng)村金融問(wèn)題研究綜述[J];上海金融學(xué)院學(xué)報(bào);2006年02期

8 肖東平;陳華;;新農(nóng)村金融:美國(guó)的經(jīng)驗(yàn)及中國(guó)的路徑選擇[J];科學(xué)與管理;2006年03期

9 劉民權(quán),徐忠,俞建拖;信貸市場(chǎng)中的非正規(guī)金融[J];世界經(jīng)濟(jì);2003年07期

10 李景波;胡勝德;;我國(guó)財(cái)稅政策支持農(nóng)村金融的制度缺陷[J];特區(qū)經(jīng)濟(jì);2011年12期

相關(guān)博士學(xué)位論文 前1條

1 張薄洋;中國(guó)農(nóng)村金融供給問(wèn)題研究[D];南開大學(xué);2009年

本文編號(hào)：2185646