侦探动态 + 返回列表

11 19

财政部:本月起金融机构小微企业贷款利息收入

  • 发布日期: 2018-11-19

9月6日,财政部网站公布了《财政部 税务总局关于金融机构小微企业贷款利息收入免征增值税政策的通知》(下称《通知》)。《通知》称,自2018年9月1日至2020年12月31日,对金融机构向小型企业、微型企业和个体工商户发放小额贷款取得的利息收入,免征增值税。
 
On September 6, the website of the Ministry of Finance published the Notice of the General Administration of Taxation of the Ministry of Finance on the Policy of VAT exemption for loan interest income of small and micro enterprises of financial institutions (hereinafter referred to as the Notice). According to the Notice, from September 1, 2018 to December 31, 2020, the interest income derived from the grant of micro-loans by financial institutions to small enterprises, micro-enterprises and individual businesses is exempted from VAT.
 
 
 
 
 
具体怎么免税?
 
Specifically, how to tax?
 
 
 
具体来看,两种方式适用免税:
 
Specifically, the two way is tax exemption.
 
 
 
1.对金融机构向小型企业、微型企业和个体工商户发放的,利率水平不高于人民银行同期贷款基准利率150%(含本数)的单笔小额贷款取得的利息收入,免征增值税;高于人民银行同期贷款基准利率150%的单笔小额贷款取得的利息收入,按照现行政策规定缴纳增值税。
 
1. For small enterprises, micro-enterprises and individual businesses granted by financial institutions, the interest rate level shall not be higher than the interest income of a single small loan with the benchmark lending rate of 150% (including the principal) of the People's Bank of China in the same period, and the value-added tax shall be exempted; for a single small loan with the benchmark lending rate of 150% higher than the benchmark lending rate of the People's Bank of China in the same period, the In accordance with current policies, VAT shall be paid.
 
 
 
2.对金融机构向小型企业、微型企业和个体工商户发放单笔小额贷款取得的利息收入中,不高于该笔贷款按照人民银行同期贷款基准利率150%(含本数)计算的利息收入部分,免征增值税;超过部分按照现行政策规定缴纳增值税。
 
2. Among the interest income of a single small loan issued by a financial institution to small enterprises, micro-enterprises and individual business households, it is exempted from VAT if it is not higher than the part of the interest income calculated according to the benchmark loan interest rate of the People's Bank of China for the same period (including the principal amount); and more than half of the interest income is paid VAT according to the current policy.
 
 
 
金融机构可按会计年度在以上两种方法之间选定其一作为该年的免税适用方法,一经选定,该会计年度内不得变更。
 
Financial institutions may choose one of the above two methods as the applicable method of tax exemption for the year according to the accounting year. Once selected, it shall not be changed in the accounting year.
 
 
 
适用于哪些金融机构?
 
Which financial institutions are applicable to?
 
 
 
本通知所称金融机构,是指经人民银行、银保监会批准成立的已通过监管部门上一年度“两增两控”考核的机构,以及经人民银行、银保监会、证监会批准成立的开发银行及政策性银行、外资银行和非银行业金融机构。“两增两控”是指单户授信总额1000万元以下(含)小微企业贷款同比增速不低于各项贷款同比增速,有贷款余额的户数不低于上年同期水平,合理控制小微企业贷款资产质量水平和贷款综合成本(包括利率和贷款相关的银行服务收费)水平。
 
The term "financial institutions" as mentioned in this Circular refers to the institutions approved by the People's Bank of China and the Banking and Insurance Regulatory Commission that have passed the "two additions and two controls" examination by the regulatory authorities in the previous year, as well as the development banks and policy banks, foreign banks and non-banking financial institutions approved by the People's Bank of China, the Banking and Insurance Regulatory Commission and the Securities Regulatory Commission. "Two Increases and Two Controls" means that the annual growth rate of loans to small and micro enterprises with a total credit amount of less than 10 million yuan (including) per household is not lower than that of loans, the number of households with loan balance is not lower than that of the same period last year, and the quality level of loans assets of small and micro enterprises and the comprehensive cost of loans (including interest rates and loan-related banking clothing) are reasonably controlled. Charges) level.
 
 
 
小微企业的标准是怎样的?
 
What are the standards of small and micro enterprises?
 
 
 
本通知所称小型企业、微型企业,是指符合《中小企业划型标准规定》(工信部联企业〔2011〕300号)的小型企业和微型企业。工信部这个规定采取了不同行业不同标准的划定方式。比如,对于工业,从业人员1000人以下或营业收入40000万元以下的为中小微型企业。其中,从业人员300人及以上,且营业收入2000万元及以上的为中型企业;从业人员20人及以上,且营业收入300万元及以上的为小型企业;从业人员20人以下或营业收入300万元以下的为微型企业。
 
The term "small enterprises" and "micro enterprises" referred to in this Circular refers to small enterprises and micro enterprises that conform to the "Standards for the Classification of Small and Medium-sized Enterprises" (Ministry of Industry and Information Technology Joint Enterprises [2011] 300). The Ministry of industry and Commerce has adopted the delineation of different standards in different industries. For example, for industry, small and medium-sized micro-enterprises (SMEs) have less than 1000 employees or less than 400 million business income. Among them, the medium-sized enterprises with 300 employees and more, and business income of 20 million yuan or more, the small enterprises with 20 employees and more, and business income of 3 million yuan or more, and the micro-enterprises with business income of less than 20 employees or less than 3 million yuan.
 
 
 
小额贷款的标准是怎样的?
 
What is the standard of small loans?
 
 
 
本通知所称小额贷款,是指单户授信小于1000万元(含本数)的小型企业、微型企业或个体工商户贷款;没有授信额度的,是指单户贷款合同金额且贷款余额在1000万元(含本数)以下的贷款。
 
The term "micro-credit" as mentioned in this Circular refers to loans granted by a single household to small enterprises, micro-enterprises or individual business households with a credit of less than 10 million yuan (including capital). If there is no credit limit, the term "micro-credit" refers to loans with a contract amount of a single household loan and a loan balance of less than 10 million yuan (including capital).
 
 
 
此外,金融机构向小型企业、微型企业及个体工商户发放单户授信小于100万元(含本数),或者没有授信额度,单户贷款合同金额且贷款余额在100万元(含本数)以下的贷款取得的利息收入,可继续按照《财政部 税务总局关于支持小微企业融资有关税收政策的通知》(财税〔2017〕77号)的规定免征增值税。
 
In addition, interest income from loans granted by financial institutions to small enterprises, micro-enterprises and individual businesses with a credit of less than 1 million yuan (including capital) per household, or without a credit limit, with a loan contract value of one household and a loan balance of less than 1 million yuan (including capital), may continue to be derived in accordance with the "General Administration of Taxation of the Ministry of Finance" The provisions of the Notice on Tax Policies for Financing Small and Micro Enterprises (No. 77 of Finance and Taxation) are exempted from VAT.


本文网址:http://masr10.sys.usazq2.snttfz.com/a/zhentandongtai__/93.html
如果您有任何问题,请拨打电话: 与我们联系,或者 留言反馈