近年来，财政部和国家税务总局先后出台《财政部国家税务总局关于农村金融有关税收政策的通知》等一系列扶持农村金融发展新政，通过定向税收减免等方式极大地调动了金融机构支农的积极性，取得了较好的财税杠杆作用，但同时也存在新政策惠及范围较小、新政策扶持时间较短等问题，制约了政策效应的有效发挥。%In recent years, Ministry of Finance and the State Administration of Taxation have introduced a series of New Deal of supporting for rural financial development successively, it mobilizes the initiative in financial support agriculture greatly through the directional tax breaks, and gains a good fiscal leverage role. But meanwhile, there exists some problems, such as the limit on confines and the support time of New Deal.
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