摘要
财税部门出台了一系列旨在激励金融机构加大对小微企业信贷投放力度的优惠支持政策。本文以黑龙江省84家银行机构为样本,对小微信贷财税支持政策效果进行定性和定量评估,结果显示:小微信贷财税支持政策在顶层设计和具体优惠标准等方面存在缺陷,导致对银行的激励作用有限,对银行的决策影响权重偏低。因此,应进一步明确小微信贷财税政策的支持重点和方向并调整支持方式,增强政策的系统性、简洁性和便利性,同时应从小微信贷决策、小微贷款办理和小微贷款存续三个环节完善调整小微信贷财税支持政策的具体标准。
The finance and tax authorities have issued a series of preferential support policies aimed at encouraging financial institutions to increase the credit supply of small and micro businesses. This paper takes 84 banking institutions in Heilongjiang province as samples to evaluate the effect of fiscal and tax support policies for small and micro credit qualitatively and quantitatively.The results show that the fiscal and tax support policies of small and micro credit have defects in top-level design and specific preferential standards, resulting in limited incentive effect on banking institutions and low influence weight on the decision-making of banking institutions. Therefore, it is necessary to further clarify the support focus and direction of fiscal and tax policies for small and micro credit and adjust the support methods, so as to enhance the systematization, simplicity and convenience of the policies.At the same time, it is necessary to perfect and adjust the specific standards of fiscal and tax support policies for small and micro credit from three perspectives of small and micro credit.
作者
郑岩
杨志宏
Zheng Yan;Yang Zhihong(Harbin Commercial University,Harbin 150028,China;Harbin Central Branch of People's Bank of China,Harbin 150036,China)
出处
《新疆财经》
2020年第2期31-38,共8页
Finance & Economics of Xinjiang
基金
国家社会科学基金青年项目“国家资产负债表与提高国家治理能力研究”(15CGL012)。
关键词
小微企业
小微企业融资
小微信贷
信贷风险
财税支持政策
Small and Micro Enterprises
Small and Micro Enterprise Financing
Small and Micro Credit
Credit Risk
Fiscal and Tax Support Policies
