Capital loans and small and micro enterprises

Second, the state's loan policy to support small and micro enterprises

First of all, the government has set up special loans for small and micro enterprises to provide financial support for enterprises to solve financial problems. At the same time, the government has also launched small and micro enterprise venture loans, especially for new enterprises, which can be used for investment and Everbright loans to help enterprises achieve development. In addition, the government also provides insurance loans to small and micro enterprises to repay other loans, help enterprises save capital costs, effectively alleviate economic pressure and further promote the development of small and micro enterprises.

Three. Support policies for micro and small enterprises

(1) Financial support policy. The municipal finance department shall, according to the development plan of micro-enterprises in counties (autonomous counties) determined by the Municipal Micro-enterprises Office, arrange and support the development budget of micro-enterprises every year, and cut the subsidy funds into pieces to reach the financial departments of counties (autonomous counties). The financial departments of counties (autonomous counties) shall implement centralized management and overall arrangement of municipal financial funds and matching funds of counties (autonomous counties), and allocate funds and subsidies to the applicant enterprises, and the proportion of subsidies shall be controlled within 50% of the registered capital. (2) Tax support policies. From the year following the establishment of the micro-enterprise, the financial department shall calculate the tax preferential financial subsidies according to the local retained portion of the enterprise income tax, business tax and value-added tax actually paid by the enterprise in the previous year, and the total amount of subsidies shall be limited to the matching financial subsidies obtained by the micro-enterprise. Micro-enterprises apply to the local financial department for tax support policies with tax payment certificates and business licenses. (3) Financing guarantee support policies. Micro-enterprises can apply for micro-enterprise entrepreneurship support loans in the bank where they open an account, which can be used for the borrower's liquidity or fixed assets purchase. The loan amount shall not exceed 50% of the investor's investment, and the loan interest rate shall be subject to the benchmark loan interest rate announced by the People's Bank of China for the same period. The term of micro-enterprise entrepreneurship support loan is 1-2 years, and financial discount is enjoyed according to relevant regulations. Micro-enterprises applying for entrepreneurship support loans can be guaranteed by the Three Gorges Guarantee Company or local professional guarantee companies designated by the governments of all districts and counties (autonomous counties). (four) the administrative fee waiver policy. Micro-enterprises shall go through the licensing, annual inspection and annual examination procedures, and be exempted from administrative fees within three years.

4. Financial support scheme for small and micro enterprises?

1, corporate income tax will be levied at a reduced rate of 20% for small-scale enterprises that meet the requirements;

2. For small and meager profit enterprises with annual taxable income less than 60,000 yuan (including 60,000 yuan), on the basis of paying enterprise income tax at a reduced rate of 20%, their income is included in taxable income at a reduced rate of 50%;

3. Reduce the collection rate of small-scale VAT taxpayers (from 6% and 4% to 3%) on the basis of fully implementing the reform of VAT transformation;

4. The threshold of value-added tax and business tax has been raised uniformly (to 20,000 yuan);

5. Implement the pre-tax deduction policy of loan loss reserve for small and medium-sized enterprises in financial enterprises and the preferential policy of qualified business tax for rural financial institutions;

6. Exempt financial institutions from stamp duty on loans to small and micro enterprises;

7, will meet the conditions of the national small and medium-sized enterprises public * * * technical service demonstration platform into the current preferential tax policies for the import of scientific and technological development supplies to enjoy the main scope.