目前农村金融体系及其服务现状直接导致资金大量外流,使得资金本来就十分短缺的农业、农村和农民雪上加霜。因此有必要建立促进农村资金回流的税收机制,采取有利于社会主义新农村发展的税收政策及合理的税制安排,建立以减税免税为主的多种优惠手段并存的税收支农体系,逐步形成国家税收支农的政策机制。 At present, the status quo of rural financial system and its services directly leads to a massive outflow of funds, which aggravates the problems of agriculture, rural areas and peasants who are already in short supply. Therefore, it is necessary to set up a taxation mechanism to promote the return of rural funds, adopt a taxation policy and a reasonable taxation arrangement conducive to the development of a new socialist countryside, and establish a tax supportive agriculture system with a variety of preferential policies based on tax exemption and exemption. National tax policy of supporting agriculture.