金融企业涉农和中小企业贷款损失税前扣除政策

Core Viewpoint - The article discusses tax and fee incentives aimed at supporting the development of small and micro enterprises, as well as individual businesses, while promoting inclusive finance [1]. Summary by Sections Tax Deduction Policy - Financial enterprises providing agricultural and small and medium-sized enterprise (SME) loans can deduct loan losses from taxable income under specific conditions. - For loans with a balance of up to 3 million yuan, loss confirmation requires original recovery records signed by both the handler and the responsible person [1]. - Loans between 3 million and 10 million yuan require judicial recovery records for loss confirmation [1]. - Loans exceeding 10 million yuan follow the guidelines set by the State Administration of Taxation regarding asset loss tax deductions [1]. Eligibility Criteria - Agricultural loans are defined as those reported under the "Special Statistical System for Agricultural Loans" [2]. - Small and medium-sized enterprise loans refer to loans to enterprises with annual sales and total assets not exceeding 200 million yuan [3]. - Losses from qualifying agricultural and SME loans must first offset any previously deducted loan loss reserves, with any shortfall deductible against taxable income [3]. Enjoyment of Benefits - The aforementioned tax deduction policies can be enjoyed without the need for a formal application [4]. Policy Basis - The article references several policy documents that provide the legal framework for the tax deduction policies, including notices from the Ministry of Finance and the State Administration of Taxation [10].