Summary of tax incentives for small loan companies issuing small loans

Microfinance companies exist as a complement to banks and Internet finance，Its user groups are mainly small and medium-sized enterprises。当中小型企业出现短期资金周转问题的时候除了可以向小额贷款公司申请获得融资，Get out of the financial gap。Small loans are known for their simple operating procedures，Able to promptly solve the needs of small and medium-sized enterprises and win the vast development market。

In recent years, the state has provided more and more tax incentives to small loans and small loan companies.，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，Refers to a single-family credit limit of less than 1 million yuan(Including the original number)of farmers、small business、Micro enterprise or individual business loan；No credit limit,是指单户贷款合同金额且贷款余额在100万元(Including the original number)Loans below。

1. 小额贷款公司自2025年1月1日至2025年12月31日，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。这里的小额贷款，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。

two、income tax

1. 金融机构自2025年1月1日至2025年12月31日，Interest income from small loans to farmers from financial institutions，When calculating taxable income，Included in total income at 90%。这里的小额贷款，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。
2. 小额贷款公司自2025年1月1日至2025年12月31日，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%。这里的小额贷款，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。

From January 1, 2025 to December 31, 2025，To the provincial financial management department (financial office)、For small loan companies approved by the Ministry of Finance, etc.), the loan loss reserve set aside at 1% of the year-end loan balance is allowed to be deducted before corporate income tax.。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.。

at present，The Shenzhen Finance Office has officially launched the pilot application process for a new batch of Shenzhen small loan companies，The application deadline is from May 15, 2025 to August 15, 2025。Bosses who want to set up small loan companies，You have to hurry up!

Conditions that small loan company registration and license application entities need to meet：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. Profitable for the past three consecutive 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、要有一定的出资能力深圳港信通国际商务有限公司，简称港信通国际，Founded in 2005，是中国最具影响力的企业服务机构之一。

As the largest comprehensive service provider of the entire financial industry chain in China，港信通总部位于深圳市平安国际金融中心70层，Among the first batch of industry leading companies to enter Ping An Building。港信通国际拥有丰富的经验与社会资源，And always follow the professional attitude and excellent service standards，Committed to making significant contributions to the development of local enterprises and governments。

at the same time，On this basis，充分行业领头羊作用，已成功协助10W+企业实现战略升级，Winning a high reputation in the market with perfect services that exceed customer expectations。

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