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党的十七届三中全会通过的《中共中央关于推进农村改革发展若干重大问题的决定》中明确提出,要规范发展以服务农村为主的地区性中小银行,积极支持农村改革,增加农民收入。村镇银行的设立既是建设新农村的现实需要,也是解决农村经济发展中融资难题的客观选择,村镇银行的生存及其服务“三农”作用的发挥与财政税收政策的支持密不可分,它的发展壮大更需要税收优惠政策的扶持。
The “Decision of the CPC Central Committee and the Central Government on Several Important Issues concerning the Promotion of Rural Reform and Development” passed by the Third Plenary Session of the 17th Central Committee of the Communist Party of China explicitly proposed that we should standardize the development of small and medium-sized regional banks that mainly serve rural areas, actively support rural reforms and increase peasants’ incomes . The establishment of village and town banks is not only the realistic need of building a new countryside but also an objective choice to solve the financing problems in rural economic development. The survival and service of village and town banks and the role of agriculture, rural areas and farmers play an important role in supporting the fiscal and taxation policies. The development and growth of the tax even more supportive policies.