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Three, the term "farmers" as mentioned in this notice refers to farmers who have lived in the administrative area of the town (excluding Chengguan Town) for a long time, including farmers who have lived in the administrative village under the jurisdiction of Chengguan Town for a long time and farmers whose household registration is not local but have lived in the local area for more than 1 year, as well as state-owned farm workers. 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. Farmers can engage in agricultural production and management, and they can also engage in non-agricultural production and management with households as statistical units. The judgment of farmers' loans should be based on whether the borrower belongs to farmers at the time of loan issuance.
The term "small enterprises and micro-enterprises" as mentioned in this Notice refers to small enterprises and micro-enterprises that meet the requirements of the Classification Standard for Small and Medium-sized Enterprises (Ministry of Industry and Information Technology No.300 [20 165438]). Among them, the total assets and employee indicators are determined by the actual state at the time of loan issuance; The operating income index is determined by the cumulative number before loan issuance 12 natural months. If it is less than 12 natural months, it shall be calculated according to the following formula:
Operating income (year) = operating income during the actual existence of the enterprise/the number of months that the enterprise actually exists × 12.
The term "micro-loans" as mentioned in this Notice refers to the loans of farmers, small enterprises, micro-enterprises or individual industrial and commercial households with a single household credit of less than 6,543,800 yuan (inclusive); If there is no credit line, it refers to a loan with a single-family loan contract amount and a loan balance of less than 6,543,800 yuan (inclusive).
2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Tax Policy of Small Loan Companies (Cai Shui [20 1 7] No.48), "1. From 20 17 10 to 20 19 12 365438.
2. 20 17 65438+ 10/0 to 20 1 9 65438+3 February1interest income of farmers' microfinance companies approved by provincial financial management departments (financial offices, bureaus, etc.). ) should be calculated at 90%.
Iii. Loan loss reserves of microfinance companies approved by provincial financial management departments (financial offices, bureaus, etc.) from 20 1 7 65438+1to 2019 65438+February 3 1. ) It is allowed to withdraw by 1% of the loan balance at the end of the year. The specific policies shall be implemented in accordance with the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies for Pre-tax Deduction of Enterprise Income Tax for Loan Loss Reserves of Financial Enterprises (Cai Shui [2015] No.9). "