欢迎扫描下方二维码关注： 支持小微企业和个体工商户发展税费优惠 推动普惠金融发展 片图 享受主体 提供涉农贷款、中小企业贷款的金融企业 优惠内容 自 2019 年 1 月 1 日起，金融企业根据《贷款风险分类指引》 （银监发〔2007〕54 号），对其涉农贷款和中小企业贷款进行 风险分类 后，按照以下比例计提的贷款损失准备金，准予在计 算应纳税所得额时扣除： 1.关注类贷款，计提比例为 2%； 享受条件 1.涉农贷款，是指《涉农贷款专项统计制度》（银发〔2007〕 246 号）统计的以下贷款： 2. 次级类贷款 ，计提比例为 25%； 3.可疑类贷款，计提比例为 50%； 4. 损失类贷款 ，计提比例为 100%。 金融企业涉农和中小企业贷款损失 准备金税前扣除政策 农户贷款，是指金融企业发放给农户的所有贷款。农户贷 款的判定应以贷款发放时的承贷主体是否属于农户为准。农户， 是指长期 （一年以上）居住在乡镇（不包括城关镇）行政管理 区域内的住户，还包括长期居住在城关镇所辖行政村范围内的 住户和户口不在本地而 在本地居住一年以上的住户，国有农场 的职工和农村个体工商户。位于乡镇（不包括城关镇）行政管 理区域内和 ...

欢迎扫描下方二维码关注： 支持小微企业和个体工商户发展税费优惠 推动普惠金融发展 金融企业涉农和中小企业贷款损失 税前扣除政策 片图 享受主体 提供涉农贷款、中小企业贷款的金融企业 优惠内容 金融企业涉农贷款、中小企业贷款逾期 1 年以上，经追索 无法收回，应依据涉农贷款、中小企业贷款分类证明，按下列 规定计算确认 贷款损失进行税前扣除： 1.单户贷款余额不超过 300 万元（含 300 万元）的，应依 据向借款人和担保人的有关原始追索记录（包括 司法追索 、电 话追索、信 件追索和上门追索等原始记录之一，并由经办人和 负责人共同签章确认），计算确认损失进行税前扣除。 2.单户贷款余额超过 300 万元至 1000 万元（含 1000 万元） 的，应依据有关原始追索记录（应当包括司法追索记录，并由 经办人和负 责人共同签章确认），计算确认损失进行税前扣除。 3.单户贷款余额超过 1000 万元的，仍按《国家税务总局关 于发布〈企业资产损失所得税税前扣除管理办法〉的公告》（2011年第 25 号）有关规定计算确认损失进行税前扣除。 享受条件 1.涉农贷款，是指《涉农贷款专项统计制度》（银发〔2007〕 246 ...

Core Viewpoint - The article discusses the tax benefits for financial institutions providing agricultural and small and medium-sized enterprise (SME) loans, emphasizing the importance of promoting inclusive finance through tax deductions for loan losses [1][4]. Summary by Sections Agricultural Loans - Agricultural loans are defined as loans to farmers and rural enterprises, with specific criteria for what constitutes a farmer [2][8]. - Financial institutions can deduct loan losses for agricultural loans that are overdue for more than one year and cannot be recovered, with different rules based on the loan amount [1][3]. SME Loans - SME loans refer to loans to enterprises with annual sales and total assets not exceeding 20 million yuan [2][8]. - Similar to agricultural loans, financial institutions can deduct losses from SME loans that meet certain criteria [3][9]. Tax Deduction Rules - Financial institutions can deduct loan loss provisions from taxable income based on the risk classification of loans, with specific percentages for different categories: 2% for "watch" loans, 25% for "substandard" loans, 50% for "doubtful" loans, and 100% for "loss" loans [5][7]. Policy Framework - The article references several policy documents that provide the legal basis for these tax deductions, including notices from the Ministry of Finance and the State Taxation Administration [6][12][18]. Implementation Timeline - The tax benefits for small loans to farmers and SMEs are set to be effective until December 31, 2027, highlighting the government's commitment to supporting these sectors [10][16]. Eligibility Criteria - To qualify for these tax benefits, financial institutions must meet specific conditions, including achieving loan growth targets set by regulatory authorities [20][21].