Group 1 - The article discusses tax and fee incentives to support the development of small and micro enterprises and individual businesses, promoting inclusive finance [1][2] - Financial enterprises providing agricultural and small and medium-sized enterprise (SME) loans can deduct loan loss provisions from taxable income based on risk classification [1][2] - The risk classification for loans includes categories such as "attention category" with a provision rate of 2%, "substandard category" at 25%, "doubtful category" at 50%, and "loss category" at 100% [1][2] Group 2 - Agricultural loans are defined as loans issued to households residing in rural areas, including individual businesses and state farm employees [2][8] - SME loans refer to loans to enterprises with annual sales and total assets not exceeding 200 million [2][8] - Financial enterprises can deduct loan losses that meet the criteria from their taxable income, with provisions already deducted being offset first [2]
金融企业涉农和中小企业贷款损失准备金税前扣除政策
蓝色柳林财税室·2025-11-01 06:54