小额贷款公司面临的法律问题及其对策

小额贷款公司试点工作面临不少法律风险和问题，尤其是关于其经营资格、地位、资金结构以及税收等方面的法律问题已成为小额贷款公司持续发展的严重障碍。鉴于此，有必要通过制订《小额信贷法》，全面规范小额贷款公司的经营与监管；通过制度创新扩大小额贷款公司的资金来源渠道；完善现有税法，提高小额贷款公司的资产收益；实施政府规制和行业自律相结合的管理模式等措施，推动“只贷不存”的小额贷款公司向“贷存兼营”的乡村银行转变，以保障其持续发展。

A Legal Review of the Issues Concerning MFIs

The pilot project concerning Microfinance Institutions （ MFIs ） is experiencing a lot of legal risks and issues. In particular, the uncertainties coneeming its identity, taxation and the structure of capitals have added great difficulty to the de velopment of MFIs. It＇s suggested that a ＂ Microfinance Act＂ be enacted so as to comprehensively regulate the manage ment and supervision of MFIs. In order to sustain its development, it＇s necessary to broaden its capital sources, improve its inner managing mechanism and competition environment by innovation of systems and facilitate the transformation from MFIs that is only allowed to make loans into rural banks with the authority to provide financial services in both loans and deposits.