欢迎扫描下方二维码关注： 2027 年 12 月 31 日前，对金融机构向小型企业、微型企业 及个体工商户发放小额贷款取得的利息收入，免征增值税。 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 片图 享受主体 向小型企业、微型企业及个体工商户发放小额贷款的金融 机构 优惠内容 享受条件 1.小型企业、微型企业，是指符合《中小企业划型标准规 定》（工信部联企业〔2011〕300 号）的小型企业和微型企业。 其中，资产 总额和从业人员指标均以贷款发放时的实际状态确 定，营业收入指标以贷款发放前 12 个自然月的累计数确定，不 满 12 个自然月的，按照 以下公式计算： 营业收入（年）=企业实际存续期间营业收入／企业实际存 续月数×12 2.小额贷款，是指 单户授信 小于 100 万元（含本数）的小 型企业、微型企业或个体工商户贷款；没有授信额度的，是指 单户贷款合 同金额且 贷款余额 在 100 万元（含本数）以下的贷 款。 3.金融机构应将相关免税证明材料留存备查，单独核算符 合免税条件的小额贷款利息收入，按现行规定向主管 ...

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].