Port communication深圳小额贷款公司注册条件税收优惠政策详解小额贷款以其操作手续简单，Able to promptly solve the needs of small and medium-sized enterprises and win the vast development market。而国家近年来对小额贷款及小额贷款公司的税收优惠越来越多，It is also the country’s support for mass entrepreneurship、An encouragement for everyone to innovate，Let’s summarize these preferential policies with everyone.。
one、Value-added tax (1) Financial institutions from December 1, 2025 to December 31, 2025，financial institutions to farmers、small business、Interest income from small loans issued to micro-enterprises and individual industrial and commercial households，VAT exempt。
这里的小额贷款指单户授信小于100万元(Including the original number)of farmers、small business、Micro enterprise or individual business loan；没有授信额度的指单户贷款合同金额且贷款余额在100万元(Including the original number)Loans below。
(2) Small loan companies from January 1, 2025 to December 31, 2025，To the provincial financial management department (financial office)、Interest income from farmers’ small loans obtained by small loan companies approved by the Ministry of Finance, etc.)，VAT exempt。
two、Income Tax (1) Financial Institutions from January 1, 2025 to December 31, 2025，Interest income from small loans to farmers from financial institutions，When calculating taxable income，Included in total income at 90%。
(2) Small loan companies from January 1, 2025 to December 31, 2025，To the provincial financial management department (financial office)、Interest income from farmers’ small loans obtained by small loan companies approved by the Ministry of Finance, etc.)，When calculating taxable income，Included in total income at 90%。
From January 1, 2025 to December 31, 2025，对经省级金融管理部门（金融办/局等）批准成立的小额贷款公司按年末贷款余额的1%计提的贷款损失准备金准予在企业所得税税前扣除。After the above summary，I believe you have an understanding of the tax benefits of small loans issued by financial institutions or small loan companies.。
Bosses who want to set up small loan companies，You have to hurry up!
小额贷款公司注册及牌照申请主体需要满足的条件：one、Registered capital
Require
：Limited liability company shall not be less than RMB 300 million；A joint stock company shall not be less than RMB 400 million.、Main sponsor qualifications
Require
：In addition to complying with the relevant provisions of the "Interim Measures"，The following conditions should also be met：(1) Net assets shall not be less than RMB 200 million，The asset-liability ratio shall not be higher than 65%，And in principle, the long-term investment amount after the implementation of this project investment shall not exceed 60% of the net assets (consolidated accounting statement caliber)；(2) Consecutive profits in the past three years，The cumulative total net profit is not less than RMB 60 million，And the cumulative total tax paid is not less than RMB 18 million (consolidated accounting statement caliber)。
three、Need to rent the actual office address 4、Have more than 3 senior executives and have industry experience in small loan business/economic work 5、There must be practical and distinctive projects to support the development of small loan enterprises. Six、Must have certain investment ability
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