论文部分内容阅读
财政部、国家税务总局于2015年1月7日发布消息,经国务院批准,自2014年1月1日至2016年12月31日,对金融机构农户小额贷款的利息收入免征营业税。此举旨在支持农村金融发展,解决农民贷款难问题。根据两部门对外公布的《关于延续并完善支持农村金融发展有关税收政策的通知》,解决农民贷款难的农村金融税收优惠政策除了免征营业税,还包括所得税优惠。两部门明确,自2014年1月1日至2016年12月31日,对金融机构农户小额贷款的利息收入,在计算应纳税所得额时,按90%计入收入总额。
The Ministry of Finance and the State Administration of Taxation released the news on January 7, 2015. With the approval of the State Council, from January 1, 2014 to December 31, 2016, interest tax on small loans to financial institutions was exempted from business tax. The move aims to support rural financial development and solve the problem of peasant loans. According to the “Notice on Continuing and Improving the Relevant Tax Policies for Supporting Rural Financial Development” released by the two departments, the preferential tax policies for rural finance that solve the problem of peasants’ loans are exempt from business tax and include income tax concessions. The two departments have made it clear that from January 1, 2014 to December 31, 2016, interest income on small loans to farmers in financial institutions is calculated as 90% of the total income when calculating taxable income.