CAJ | 학술논문

近年来，财政部和国家税务总局先后出台《财政部国家税务总局关于农村金融有关税收政策的通知》等一系列扶持农村金融发展新政，通过定向税收减免等方式极大地调动了金融机构支农的积极性，取得了较好的财税杠杆作用，但同时也存在新政策惠及范围较小、新政策扶持时间较短等问题，制约了政策效应的有效发挥。
근년래，재정부화국가세무총국선후출태《재정부국가세무총국관우농촌금융유관세수정책적통지》등일계렬부지농촌금융발전신정，통과정향세수감면등방식겁대지조동료금융궤구지농적적겁성，취득료교호적재세강간작용，단동시야존재신정책혜급범위교소、신정책부지시간교단등문제，제약료정책효응적유효발휘。
In recent years, Ministry of Finance and the State Administration of Taxation have introduced a series of New Deal of supporting for rural financial development successively, it mobilizes the initiative in financial support agriculture greatly through the directional tax breaks, and gains a good fiscal leverage role. But meanwhile, there exists some problems, such as the limit on confines and the support time of New Deal.