Caishui [2065438+06] No.36 Annex 3

(nineteen) the following interest income.

Before1.20161231,farmers in financial institutions made small loans.

Microfinance refers to a loan whose total balance of a single loan is less than 654.38+10,000 yuan (inclusive).

The term "farmers" as mentioned in these Measures refers to those who have lived in the administrative area of towns (excluding Chengguan Town) for a long time (more than one year), including those who have lived in the administrative villages under the jurisdiction of Chengguan Town for a long time and those whose household registration is not local but have lived in the local area for more than one year, state-owned farm workers and rural individual industrial and commercial households. Collective households of state-owned economic organs, organizations, schools, enterprises and institutions located in the administrative areas of townships (excluding Chengguan Town) and administrative villages under the jurisdiction of Chengguan Town; Local registered households who have gone out with their families to make a living for more than one year are not farmers, whether they keep contracted farmland or not. Taking households as the statistical unit, farmers can engage in both agricultural production and management and non-agricultural production and management. The judgment of farmers' loans should be based on whether the loan subject belongs to farmers at the time of loan issuance.

2. National student loans.

3. National bonds and local government bonds.

4. Loans from the People's Bank of China to financial institutions.

5. The housing provident fund management center issues individual housing loans with the housing provident fund at the designated entrusted bank.

6. Foreign exchange loans granted by financial institutions entrusted by foreign exchange management departments in the course of engaging in the operation of national foreign exchange reserves.

7. In the unified borrowing and unified repayment business, the interest charged by the enterprise group or the core enterprises within the enterprise group and the financial companies affiliated to the group to the subordinate units within the enterprise group is not higher than the loan interest rate paid to financial institutions or the coupon rate level of bonds paid.

If the interest charged by the unified borrower to the fund user is higher than the loan interest rate paid to the financial institution or the coupon rate level of the bonds paid, the value-added tax shall be paid in full.

Unified borrowing and unified return business refers to:

(1) After an enterprise group or a core enterprise in an enterprise group borrows money from a financial institution or issues bonds to foreign countries to obtain funds, it distributes the borrowed funds to subordinate units (including independent accounting units and non-independent accounting units, the same below), and collects the repayment of the principal and interest of the financial institution or bond purchaser from the subordinate units.

(2) After an enterprise group borrows money from a financial institution or issues bonds abroad to obtain funds, the financial company to which the group belongs signs a unified loan contract with the enterprise group or its subordinate units and allocates funds, and after collecting principal and interest from the enterprise group or its subordinate units, it is transferred to the enterprise group, and the enterprise group uniformly returns the business of the financial institution or the bond purchaser.

(20) The cancelled financial institution pays off debts with goods, real estate, intangible assets, marketable securities, bills and other properties.

Revoked financial institutions refer to financial institutions and their branches in various places that have been revoked according to law by the People's Bank of China and China Banking Regulatory Commission, including commercial banks, trust and investment companies, finance companies, financial leasing companies, urban credit cooperatives and rural credit cooperatives that have been revoked according to law. Unless otherwise stipulated, the affiliated enterprises of the revoked financial institution shall not enjoy the VAT exemption policy of the revoked financial institution.