中国银行业协会日前发布的报告显示，截至2024年末，全国农村中小银行总资产和总负债分别达 57.91万亿元、53.69万亿元，同比增速6.06%、6.02%，规模扩张更趋稳健。 《全国农村中小银行机构行业发展报告2025》显示，截至2024年末，全国农村中小银行机构各类贷 款余额占总资产比例超55%，信贷主业持续向实体领域聚焦倾斜。 报告认为，作为深耕县域经济、支农支小的农村金融主力军，农村中小银行发展深度绑定区域经济 走势，直接承接外部环境传导影响，在规模增长、需求提振、盈利空间拓展与风险防控等方面均面临显 著压力。国家大力推进乡村全面振兴和城乡融合发展，推出系列定向扶持政策为农村中小银行明晰了发 展方向。农村中小银行通过优化资源配置、创新金融产品与服务模式等，持续推动金融资源向"三农"汇 聚。 数据显示，截至2024年末，农村合作金融机构（资产规模占农村中小银行总量的96%）涉农贷款余 额达13.11万亿元，服务农户近4494万户。同时，围绕金融"五篇大文章"，各机构因地制宜、精准发 力。 深化机构改革方面，截至2025年8月末，已有11家省级联社完成省级法人机构组建。村镇银行方 面，通过吸收合并、股权收 ...

■本报记者 郑长灵 在江西省上饶市广丰区的马家柚种植基地里，漫山遍野的柚树郁郁葱葱，金黄饱满的果实压弯了枝头， 呈现出一派喜人的丰收景象。这一成绩的取得离不开邮储银行上饶市分行的金融支持。 走进广丰区鸡公山种养专业合作社，负责人夏列丰正忙碌地组织农户们采摘、分拣、包装马家柚，他对 《农村金融时报》记者感慨道："今年是马家柚的丰收年，这样的繁忙景象在合作社刚成立时简直不敢 想象。" "多亏了邮储银行及时发放的贷款支持，帮我们解了燃眉之急，助我们走上快速发展之路。"夏列丰感激 地说道。前些年，为积极响应上饶市广丰区大力发展马家柚特色产业的号召，夏列丰联合60多户农户， 承包荒山开始规模化种植马家柚，并成立了合作社。然而，创业之路并非一帆风顺。该合作社成立不 久，便遇到了资金周转的难题。由于农业生产前期投资大、周期长，资金出现缺口，限制了该合作社的 马家柚种植规模和产量提升。 截至目前，该分行涉农贷款余额超162亿元，源源不断的金融活水，正有力助推上饶"三农"事业蓬勃发 展，绘就产业兴、乡村美、农民富的崭新画卷。 在了解到该合作社的情况后，邮储银行上饶市分行迅速启动"绿色通道"，第一时间安排客户经理上门实 地调查， ...

在日常走访中，天津农商银行了解到企业这一紧急需求，迅速组织专人对接，高效完成授信审批流程， 及时提供1500万元的信贷资金，有效保障了企业生产原料的顺利采购，为其产能提升和市场扩张注入了 关键的金融动力。 天津农商银行日前发布信息称，截至2025年三季度末，该行本年累计投放涉农贷款161.92亿元；涉农贷 款余额达344.62亿元，较年初增长43.22亿元，增速14.34%。天津农商银行正以其独特的"金融匠心"，与 万千农户、企业一起，为绘就乡村振兴的壮美画卷贡献强劲金融力量。 在天津市宁河区岳龙镇，一瓶"岳川辣椒酱"承载着百年匠心，也串联起一段金融与产业共荣的佳话。从 1919年成立的岳川酱坊到如今集研产销于一体的天津市岳川食品有限公司（以下简称"岳川食品"），这 家"津门老字号"的传承与壮大，离不开天津农商银行的金融活水。自2014年建立信贷合作关系以来，天 津农商银行不仅与岳川食品先后跻身"津门老字号"阵营，更以金融活水滋养产业根系。 "推开岳川食品车间大门，传承百年的酱香扑面而来，那一刻我就知道，我们支持的不仅是一家企业， 更是一份匠心。"天津农商银行岳龙支行客户经理杨保凯说，"在与企业深入接触中，我 ...

Core Insights - The People's Bank of China reported a rapid growth in inclusive micro loans in 2023, with a balance of 36.09 trillion yuan by the end of Q3, representing a year-on-year increase of 12.2%, which is 5.6 percentage points higher than the growth rate of all loans [1] - The balance of operating loans for individual farmers, with a single credit limit of less than 5 million yuan, reached 9.92 trillion yuan, with an increase of 346.5 billion yuan in the first three quarters [1] - The balance of student loans reached 294.4 billion yuan, showing a significant year-on-year growth of 41.1% [1] Agricultural Loans - The balance of agricultural loans, including both domestic and foreign currency, stood at 53.4 trillion yuan by the end of Q3, reflecting a year-on-year growth of 6.8%, which is 0.3 percentage points higher than the overall loan growth rate [1] - In the first three quarters, agricultural loans increased by 3.28 trillion yuan [1]

Group 1 - The core viewpoint of the article highlights the rapid growth of inclusive microloans in China, with a total balance of 36.09 trillion yuan as of the end of Q3, representing a year-on-year increase of 12.2%, which is 5.6 percentage points higher than the growth rate of all loans [1] - The balance of operating loans for farmers with a single credit limit of less than 5 million yuan reached 9.92 trillion yuan, with an increase of 346.5 billion yuan in the first three quarters [1] - The balance of student loans reached 294.4 billion yuan, showing a significant year-on-year growth of 41.1% [1] Group 2 - Agricultural loans continue to grow, with a total balance of 53.4 trillion yuan in both domestic and foreign currencies as of the end of Q3, reflecting a year-on-year increase of 6.8%, which is 0.3 percentage points higher than the growth rate of all loans [1] - In the first three quarters, agricultural loans increased by 328 billion yuan [1]

Group 1 - The total balance of RMB loans in financial institutions reached 270.39 trillion yuan by the end of Q3, with a year-on-year growth of 6.6%, and an increase of 14.75 trillion yuan in the first three quarters [1] - Inclusive small and micro loans grew rapidly, with a balance of 36.09 trillion yuan by the end of Q3, a year-on-year increase of 12.2%, outpacing overall loan growth by 5.6 percentage points [1] - Green loans saw significant growth, with a balance of 43.51 trillion yuan by the end of Q3, up 17.5% from the beginning of the year, adding 6.47 trillion yuan in the first three quarters [1] Group 2 - Agricultural loans continued to grow, with a balance of 53.4 trillion yuan by the end of Q3, a year-on-year increase of 6.8%, and an addition of 3.28 trillion yuan in the first three quarters [1] - The number of technology-based small and medium enterprises receiving loan support reached 275,400, with a loan approval rate of 50.3%, up 2.8 percentage points from the same period last year [2] - The balance of loans for technology-based small and medium enterprises was 3.56 trillion yuan, showing a year-on-year growth of 22.3%, which is 15.8 percentage points higher than the overall loan growth rate [2]

Core Insights - The People's Bank of China reported that by the end of Q3 2025, the balance of RMB inclusive micro and small loans reached 36.09 trillion yuan, marking a year-on-year growth of 12.2%, which is 5.6 percentage points higher than the growth rate of all loans [1] - The balance of green loans in both domestic and foreign currencies reached 43.51 trillion yuan, reflecting a growth of 17.5% since the beginning of the year, with an increase of 6.47 trillion yuan in the first three quarters [1] - The balance of agricultural loans reached 53.4 trillion yuan, with a year-on-year growth of 6.8%, which is 0.3 percentage points higher than the overall loan growth rate [1][2] Group 1: Micro and Small Loans - By the end of Q3 2025, the balance of micro and small loans was 36.09 trillion yuan, with a year-on-year increase of 12.2% [1] - The increase in micro and small loans for the first three quarters was 3.15 trillion yuan [1] Group 2: Green Loans - The balance of green loans reached 43.51 trillion yuan by the end of Q3 2025, with a growth of 17.5% since the beginning of the year [1] - Specific categories of green loans include infrastructure upgrades (19.29 trillion yuan), energy transition (8.32 trillion yuan), and ecological protection (5.01 trillion yuan) [1] Group 3: Agricultural Loans - The balance of agricultural loans was 53.4 trillion yuan, with a year-on-year growth of 6.8% [1] - The balance of rural loans reached 39.14 trillion yuan, with a year-on-year increase of 7% [2] - The balance of agricultural loans specifically was 6.96 trillion yuan, reflecting a year-on-year growth of 8.3% [2]

Core Points - The article highlights a financial literacy campaign organized by the Bank of China in Le Ling, aimed at enhancing financial safety awareness among local farmers and tourists [1] - The initiative includes on-site activities such as setting up information booths, distributing brochures, and providing real-time Q&A sessions to educate participants about financial risks and safe banking practices [1] - The campaign specifically addresses concerns related to agricultural loans and safe payment methods, while also warning against common financial traps like low-cost tourism and fraudulent investments [1] Summary by Categories - **Financial Literacy Campaign** - The Bank of China Le Ling branch organized a "Financial Knowledge into Scenic Areas" campaign to improve financial safety awareness among the elderly and local farmers [1] - The campaign was well-received, with participants expressing appreciation for the information provided [1] - **Educational Activities** - Activities included setting up promotional points, distributing illustrated manuals, and answering questions on-site [1] - Topics covered included prevention of telecom and online fraud, safe use of mobile banking, and personal credit protection [1] - **Focus on Local Needs** - The campaign tailored its content to the specific needs of local farmers, addressing issues like agricultural loan applications and the safe use of payment codes [1] - The initiative aims to integrate financial services with local industries and public needs, contributing to economic development and a secure financial environment [1]

Core Viewpoint - The article discusses tax and fee incentives aimed at supporting the development of small and micro enterprises, as well as individual businesses, while promoting inclusive finance [1]. Summary by Sections Tax Deduction Policy - Financial enterprises providing agricultural and small and medium-sized enterprise (SME) loans can deduct loan losses from taxable income under specific conditions. - For loans with a balance of up to 3 million yuan, loss confirmation requires original recovery records signed by both the handler and the responsible person [1]. - Loans between 3 million and 10 million yuan require judicial recovery records for loss confirmation [1]. - Loans exceeding 10 million yuan follow the guidelines set by the State Administration of Taxation regarding asset loss tax deductions [1]. Eligibility Criteria - Agricultural loans are defined as those reported under the "Special Statistical System for Agricultural Loans" [2]. - Small and medium-sized enterprise loans refer to loans to enterprises with annual sales and total assets not exceeding 200 million yuan [3]. - Losses from qualifying agricultural and SME loans must first offset any previously deducted loan loss reserves, with any shortfall deductible against taxable income [3]. Enjoyment of Benefits - The aforementioned tax deduction policies can be enjoyed without the need for a formal application [4]. Policy Basis - The article references several policy documents that provide the legal framework for the tax deduction policies, including notices from the Ministry of Finance and the State Administration of Taxation [10].

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].