小微信贷财税支持政策效果评估及建议

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。

Effect Evaluation and Suggestions of Fiscal and Tax Support Policies for Small and Micro Credit

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.