1. Guaranteed discount. In some places, small and micro departments provide loans to enterprises and financial institutions provide loans. Or loans from financial institutions, guarantee companies provide guarantees, and the government subsidizes guarantee fees. Small and micro enterprises can get bank loan support in the case of insufficient collateral.
2. Interest rate concessions. There is a kind of loan for small and micro enterprises, which is guaranteed by designated guarantee institutions and subsidized by government departments.
3. Lower the loan threshold. Small and micro enterprises are not as qualified as large and medium-sized enterprises, and often cannot provide sufficient collateral or reduce loan requirements for small and micro enterprises. But this kind of loan usually needs a third-party guarantee (government or guarantee company).
4. Speed up lending. Corporate loans usually have a long approval process from application to lending, and some corporate loans last for three or four months. Some financial institutions provide fast-track loans for small and micro enterprises, so that enterprises can obtain funds quickly.
1. Loans refer to the monetary funds that state commercial banks and other financial institutions repay the principal and interest during the loan period. Loans can be divided into short-term, medium-term and long-term loans, credit and secured loans according to whether there is guarantee or not, rural industrial loans, housing provident fund and individual housing portfolio loans according to loan objects and purposes. In accounting treatment, the loan of an enterprise can be accounted by the subjects of "short-term loan" or "long-term loan" according to the length of the loan period, but the loan interest should be accounted. The general principles of loans, the legitimate rights and interests of both parties, ensure the safety of credit assets and improve the overall efficiency of loan use. In order to promote the sustainable development of social economy, these General Rules are formulated in accordance with the Law of the People's Republic of China on the People's Bank of China and other relevant laws and regulations, and shall come into force on August 20 10/996+0. Loan audit refers to a special audit provided by banks to examine whether enterprises have the loan conditions and loan purposes required by banks. In the audit report, it is not only an indispensable basis for accounting statements, operating conditions, financial conditions and loans to avoid loan risks, but also the basis for enterprises to show their operating conditions.
Second, the ordinary loan line is a form of loan subject to informal agreement. Based on the seasonal and regular characteristics of capital demand, enterprises sign informal agreements with banks, stipulating that banks can obtain bank loans at any time within the prescribed time limit and loan amount. When an enterprise applies for a loan amount, it must explain to the bank the financial status before the loan, and the bank decides whether to grant credit and implement the agreement according to the credit status of the enterprise and its own business requirements. Standby loan commitment is a form of loan agreed in a more formal and legally binding agreement. The enterprise signs a formal loan agreement with the bank, and the bank promises to provide loans to the enterprise within the prescribed time limit and limit, and requires the enterprise to pay the commitment fee to the bank.
Two. Preferential loan policies for small and medium-sized enterprises 2022
The government's support policies for small and medium-sized enterprises are:
(1) Increase financial support.
(2) Implement and improve preferential tax policies.
(3) Further reducing the social burden of small and medium-sized enterprises.
(four) policies and regulations to support small and medium-sized enterprises to accelerate technological transformation.
The so-called small and medium-sized enterprises refer to enterprises established in People's Republic of China (PRC) according to law, which are conducive to meeting social needs, increasing employment, and conforming to national industrial policies, and their production and operation scale belongs to various ownership and forms of small and medium-sized enterprises.
Preferential tax policies for enterprises:
1. Pre-tax deduction of depreciation: increase the reduction and exemption of industrial and service income tax. This year, for small and medium-sized enterprises, the depreciation of newly purchased equipment and appliances worth more than 5 million yuan can be deducted for three years before tax, and the depreciation of four years, five years and 10 years can be halved.
2. Manufacturing tax deferred policy: extend the tax deferred policy for manufacturing SMEs.
3. The scope of "six taxes and two fees" reduction and exemption: the scope of the local "six taxes and two fees" reduction and exemption policy will be extended to all small and meager profit enterprises and individual industrial and commercial households.
legal ground
People's Republic of China (PRC) SME Promotion Law Article 14 The People's Bank of China shall comprehensively use monetary policy tools to encourage and guide financial institutions to increase credit support for small and micro enterprises and improve their financing environment.
Article 15 of the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises stipulates that the banking supervision institution in the State Council shall formulate differentiated supervision policies for financial institutions to provide financial services to small and micro enterprises, take measures such as reasonably improving the tolerance of non-performing loans of small and micro enterprises, and guide financial institutions to increase the financing scale and proportion of small and micro enterprises and improve the level of financial services.
People's Republic of China (PRC) SME Promotion Law Article 16 The State encourages various financial institutions to develop and provide financial products and services suitable for SMEs.
National policy financial institutions shall provide financial services to small and medium-sized enterprises in various forms within their business scope.
3. What requirements and conditions do banks have for small and medium-sized enterprise credit loans?
Bank requirements and conditions for small and medium-sized enterprise credit loans;
1) The enterprise has been established for at least three years;
2) The invoiced amount in the last six months is not less than 6.5438+0.5 million;
(3) Having a fixed business place; In good financial condition;
(4) Other relevant conditions required by the bank. The loan term and amount of small and medium-sized enterprise credit loans are generally10-100000 yuan; The loan term is generally 1-3 years.
Fourth, SME loan policy.
Small and medium-sized enterprise loans refer to loans issued by banks to the legal representatives or controlling shareholders of small enterprises to supplement the working capital of enterprises and other purposes designated by law. Enterprises supported by small business owners' loans must meet the following conditions: the registered capital is more than 500,000 yuan, and the operating period is more than 1 year; The main industry supported by small business owners: manufacturing. Condition: 1. It conforms to the national industry and industrial policies and does not belong to small enterprises with high pollution and high energy consumption; 2. The enterprise has a good reputation in various commercial banks and no bad credit record; 3. Having a business license approved and registered by the administrative department for industry and commerce and passed the annual inspection, holding a loan card issued by the People's Bank of China and passing the normal annual inspection; 4. It has the necessary organizational structure, management system and financial management system, has a fixed foundation and business premises, operates legally, and the products have market and benefits; 5. Have the ability to perform contracts and repay debts, have a good willingness to repay, have no bad credit record, and credit asset risks are classified as normal or non-financial factors; 6. The operator or actual controller has more than 3 years of working experience, good quality and no bad personal credit record; 7. The enterprise operates steadily, the establishment period is in principle more than 2 years (inclusive), and there are at least one or more financial reports for one fiscal year, and the sales revenue growth and gross profit are positive for two consecutive years; 8. Abide by the policy of establishing industry credit related to small enterprises; 9. Abide by national financial regulations and policies and relevant bank regulations; 10. Edit the application materials for opening a basic settlement account or a general settlement account in the application bank 1. The original and duplicate copies of the business license; Enterprise name and business address (province, city and county); 2. Original and photocopy of organization code certificate; 3. Original and photocopy of tax certificate; 4. A copy of the account opening permit; 5. Copy of the loan card and password (or copy of the query result of the loan card); 6. A copy of the original ID card of the legal representative; Work experience (work experience and position) of the legal representative; 7. Legal person's employment certificate and legal person's resume; The power of attorney of the authorized agent and the original and photocopy of the agent's ID card; 8. Ownership structure (shareholder name, shareholder proportion), registered capital of the enterprise, time of establishment, net assets and total assets of the enterprise (ten thousand yuan); 9. A copy of the Articles of Association; Introduction of the company's business development (mainly explaining the business development mode, settlement mode and the competitiveness of products in technical quality); 10. Copy of capital verification report; The audited financial statements of the company in the last three years (including complete notes) and the financial statements in the last three months; 1 1. Property area, purchase value (ten thousand yuan) and location of the property (province, city and county); 12. The most important equipment name, the most important equipment quantity, the most important inventory name and the most important inventory quantity; 13. Accounts receivable (ten thousand yuan); 14. Total bank loans (ten thousand yuan) and other loans (ten thousand yuan); 15. Total loan amount (ten thousand yuan), project purpose and feasibility report; 16. Guarantees that can be provided (proof of ownership of residential mortgage, store mortgage, industrial plant, enterprise guarantee, inventory pledge, accounts receivable pledge, etc.). ); Counter-guarantee measures to be provided; Loan application; 18. The resolution of the shareholders' meeting or the resolution of the partners' meeting when the enterprise decides to apply for loan guarantee; 19. Original and photocopy of the production and operation license for special industries; 20. basic account Bank.