金融企业涉农和中小企业、农户、个体工商户相关税收政策

Core Viewpoint - The article discusses the tax benefits for financial institutions providing agricultural and small and medium-sized enterprise (SME) loans, emphasizing the importance of promoting inclusive finance through tax deductions for loan losses [1][4]. Summary by Sections Agricultural Loans - Agricultural loans are defined as loans to farmers and rural enterprises, with specific criteria for what constitutes a farmer [2][8]. - Financial institutions can deduct loan losses for agricultural loans that are overdue for more than one year and cannot be recovered, with different rules based on the loan amount [1][3]. SME Loans - SME loans refer to loans to enterprises with annual sales and total assets not exceeding 20 million yuan [2][8]. - Similar to agricultural loans, financial institutions can deduct losses from SME loans that meet certain criteria [3][9]. Tax Deduction Rules - Financial institutions can deduct loan loss provisions from taxable income based on the risk classification of loans, with specific percentages for different categories: 2% for "watch" loans, 25% for "substandard" loans, 50% for "doubtful" loans, and 100% for "loss" loans [5][7]. Policy Framework - The article references several policy documents that provide the legal basis for these tax deductions, including notices from the Ministry of Finance and the State Taxation Administration [6][12][18]. Implementation Timeline - The tax benefits for small loans to farmers and SMEs are set to be effective until December 31, 2027, highlighting the government's commitment to supporting these sectors [10][16]. Eligibility Criteria - To qualify for these tax benefits, financial institutions must meet specific conditions, including achieving loan growth targets set by regulatory authorities [20][21].