Group 1 - The article discusses the promotion of inclusive finance development, specifically focusing on tax exemptions for loans between financial institutions and small and micro enterprises [1][4]. - Financial institutions and small and micro enterprises will be exempt from stamp duty on loan contracts signed before December 31, 2027 [1][4]. - The criteria for small and micro enterprises are defined according to the "Standards for Classification of Small and Medium-sized Enterprises" issued by the Ministry of Industry and Information Technology [2][8]. Group 2 - The total assets and number of employees of small and micro enterprises are determined based on their actual status at the time of loan issuance [2]. - The revenue indicator for these enterprises is calculated based on the cumulative revenue over the 12 months prior to the loan issuance [2][3]. - If the enterprise has not been in operation for 12 months, the annual revenue is calculated using a specific formula [3].