财政部、国家发改委、工信部、央行、金融监管总局，发布通知

Core Viewpoint - The article discusses the implementation of a loan interest subsidy policy for small and micro enterprises in China, aimed at supporting their fixed asset loans and participation in new policy financial tools starting from January 1, 2026 [1]. Group 1: Policy Details - The subsidy will provide an annual interest rate reduction of 1.5 percentage points for a maximum of two years [1]. - The maximum loan amount eligible for the subsidy is 50 million yuan, with a maximum subsidy of 1.5 million yuan per enterprise [1]. - The policy is set to be implemented for one year initially, with the possibility of extension based on future evaluations [1]. Group 2: Supported Sectors - The policy targets key industrial chains and upstream and downstream industries, including sectors such as new energy vehicles, industrial mother machines, pharmaceuticals, medical equipment, basic and industrial software, civil aircraft, servers, mobile communication devices, new displays, instruments, industrial robots, rail transit equipment, marine engineering equipment, agricultural machinery, and emerging fields like artificial intelligence [1]. Group 3: Compliance and Oversight - The Ministry of Finance, in collaboration with the financial regulatory authority, will conduct joint inspections to ensure compliance, with penalties for enterprises found to be in serious violation of regulations [2]. - Banks involved in colluding with enterprises for improper subsidy operations will face strict accountability measures, including the potential cessation of related subsidy business [2].