金融机构小微企业及个体工商户100万元及以下小额贷款利息收入免征增值税政策，与1000万元及以下小额贷款利息收入免征增值税政策

Group 1 - The article discusses tax incentives for financial institutions providing small loans to micro and small enterprises and individual businesses, specifically the exemption from value-added tax (VAT) on interest income from loans of 1 million yuan or less until December 31, 2027 [3][8] - Financial institutions can choose between two methods to apply for the VAT exemption based on existing tax policies [8][9] - The definition of small and micro enterprises is based on the standards set by the Ministry of Industry and Information Technology, which includes criteria for total assets, number of employees, and revenue calculations [5][10] Group 2 - The conditions for enjoying the VAT exemption include that the loans must be under 1 million yuan, and financial institutions must retain relevant tax exemption proof for verification [11][12] - The process for claiming the VAT exemption involves filling out the appropriate sections in the VAT tax return and can be done through electronic tax services or tax service halls [6][13] - Financial institutions must ensure that the loans are genuinely directed towards small and micro enterprises and individual businesses, maintaining compliance with tax regulations [12]