小贷公司服务“三农”，利息收入相关税收减免政策

小额贷款公司是经省地方金融监管局批准设立的正规地方金融组织，是普惠金融体系的重要组成部分。根据央行最新统计，全国已开业的小额贷款公司达6000家，已成为农村金融发展的新兴力量，对小微企业和个体工商户的发展起到了举足轻重的作用，是打通金融服务最后一公里的最有效力量。

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。在计算农户小额贷款利息收入应纳税所得额时，Included in total income at 90%。at the same time，对于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。

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）行政管理区域内和在城关镇所辖行政村范围内的国有经济的机关、group、School、企事业单位的集体户；有本地户口，但举家外出谋生一年以上的住户，无论是否保留承包耕地均不属于农户。农户以户为统计单位，既可以从事农业生产经营，也可以从事非农业生产经营。

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。 small loan，是指单笔且该农户贷款余额总额在10万元（含本数）以下的贷款。　广州小贷公司设立的基本注册条件如下：

1. 　
2. Have regulations that comply with regulations。　　
3. The sponsor or investor should meet the specified conditions。　　
4. The organizational form of a small loan company is a limited liability company or a joint stock company.。

A limited liability company should be established with capital contributions of less than 50 shareholders;A joint stock company should have 2-200 promoters，More than half of the sponsors must have residence in China。

1. 　　
2. The source of registered capital of a small loan company should be true and legal，All are paid-in monetary capital，Pay in full at one time by the investor or promoter。The registered capital of a limited liability company shall not be less than 5 million yuan，The registered capital of a joint-stock company shall not be less than 10 million yuan。

single natural person、Corporate legal person、Shares held by other social organizations and their affiliates，shall not exceed 10% of the total registered capital of the small loan company。

1. 　　
2. Have directors and senior managers who meet the qualifications。　　
3. Have staff with corresponding professional knowledge and experience。　　
4. Have the necessary organizational structure and management system。　　
5. There is conformity

Require

business premises、Security precautions and other business-related facilities。

1. Other prudential conditions specified by the Provincial Government Finance Office。

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