各省、自治区、直辖市和计划单列市财政厅(局)、国家税务局、地方税务局: 据了解,近几年来,部分金融机构为减少和防止不良贷款,确保信贷资金安全,有时出现不愿受理中小企业贷款申请的情况。中小企业为解决融资困难,往往由其主管部门或所在企业集团的核心企业统一向金融机构贷款并统一归还。一些地区最近来函,要求对此类非金融机构统借统还业务如何征收营业税的问题予以明确。经研究,现明确如下: 一、为缓解中小企业融资难的问题,对企业主管部门或企业集团中的核心企业等单位(以下简称统借方)向金融机构借款后,将所借资金分拨给下属单位(包括独立核算单位和非独立核算单 Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the State Administration of Taxation and the local taxation bureau: It is learned that in recent years, some financial institutions have sometimes refused to accept such measures as reducing and preventing non-performing loans and ensuring the safety of credit funds SME loan applications. In order to solve the financing difficulties, SMEs often borrow from the financial institutions by their competent departments or the core enterprises of their respective enterprise groups and reunify them uniformly. In some recent communications in some areas, it is required to clarify the issue of how business tax levied on such non-financial institutions by way of remittance and reimbursement. After the study, it is clear as follows: First, to alleviate the problem of SME financing difficulties, the enterprise departments or groups of enterprises in the core enterprises and other units (hereinafter referred to as the borrower) to financial institutions after the borrowing of funds allocated Subordinate units (including independent accounting units and non-independent accounting