Full financial discount is a form of implicit subsidy provided by the government, that is, the government pays all loan interest on behalf of enterprises, and its essence is to subsidize the cost price of enterprises.

The full financial discount is a subsidy given by the government to the bank loan interest of the loan-bearing enterprises in order to support the development of a specific field or region according to the national macroeconomic situation and policy objectives.

There are two main ways of financial discount: (1) the financial department directly allocates the discount funds to the beneficiary enterprises; (2) The finance will allocate the discount interest funds to the lending banks, which will provide loans to the enterprises at preferential interest rates, and the beneficiary enterprises will calculate and confirm the interest expenses at the actual interest rates.

After receiving the financial discount funds, the project unit shall deal with the following situations respectively: (1) The project under construction shall be treated as reducing the project cost; The financial cost of completed projects should be reduced. Financial discount interest funds are special funds, and special funds for discount interest must be guaranteed. No unit may intercept or misappropriate financial discount interest funds for any reason or in any form. In violation of the provisions, in addition to receiving discount interest funds in full from the state finance, the responsibility of the relevant personnel shall be investigated.