小额贷款公司相关税收优惠政策

Core Viewpoint - The article discusses tax incentives for microfinance companies, specifically focusing on loan loss provisions and interest income from loans to farmers, aimed at promoting inclusive finance development. Group 1: Loan Loss Provisions - Microfinance companies approved by provincial financial regulatory authorities can deduct 1% of their year-end loan balance as loan loss provisions from corporate income tax until December 31, 2027 [1][2]. Group 2: Interest Income from Loans to Farmers - Microfinance companies can reduce the taxable income from interest earned on loans to farmers by 90% until December 31, 2027 [4][5]. - The definition of "farmers" includes long-term residents in rural areas and specific criteria for loan eligibility, with loans capped at 100,000 yuan (including principal) [5][11]. Group 3: VAT Exemption - Interest income from loans to farmers is exempt from value-added tax (VAT) until December 31, 2027, for microfinance companies approved by provincial financial regulatory authorities [9][10].