Do banks support small and micro enterprises?

1. How do banks support small and micro enterprises?

1. Promote the increase in the volume, scope and price of small and micro enterprise loans. We will increase innovation in credit products, prioritize the issuance of inclusive small and micro loans, and promote an increase in the proportion of first loans, credit loans, and medium and long-term loans to inclusive small and micro businesses.

2. Optimize fee reduction and profit sharing measures. Provide FTP discounts for small and micro loans to promote a steady and steady decrease in comprehensive financing costs. For small and micro enterprises and individual industrial and commercial households affected by the epidemic, the handling fees for 17 projects in six categories will be reduced or reduced to ensure that "all the reductions are made".

2. Support policies for small and micro enterprises

Encourage local governments to arrange relief funds for small and medium-sized enterprises, which are temporarily facing difficulties in production and operation but have a market for their products, promising projects and competitive technologies. Small and medium-sized enterprises, as well as service-oriented small and medium-sized enterprises in the livelihood field with intensive labor and high social benefits (such as elderly care institutions, etc.) will be provided with special financial support to reduce the burden of house rent, water and electricity bills, etc., and provide social security subsidies, etc., to help enterprises cope with rising raw material prices. , rising logistics and labor costs and other pressures. Legal basis: "Notice of the General Office of the State Council on Further Increasing Relief Assistance for Small and Medium-sized Enterprises" stipulates: 1. Increase financial support for relief. Encourage local governments to arrange relief funds for small and medium-sized enterprises, which are temporarily facing difficulties in production and operation but have a market for their products, promising projects, and competitive technologies, as well as service-oriented small and medium-sized enterprises in the livelihood field that are labor-intensive and have high social benefits (such as pension care). (education institutions, etc.) to provide special financial support, reduce the burden of house rent, water and electricity bills, etc., and provide social security subsidies, etc., to help enterprises cope with pressures such as rising raw material prices, logistics and labor costs. Implement the interest subsidy and reward subsidy policies for entrepreneurial guaranteed loans. Make good use of funds from small and micro enterprise financing guarantee fee reduction awards and subsidies to support the expansion of the scale of small and micro enterprise financing guarantee business and reduce the cost of financing guarantee. Where conditions permit, the loan risk compensation mechanism should be given full play. (The Ministry of Finance, the Ministry of Industry and Information Technology, the Ministry of Human Resources and Social Security, the People’s Bank of China and other relevant departments of the State Council and each region are responsible according to the division of responsibilities.) Second, further promote tax and fee reductions. Deeply implement preferential tax policies such as exemption of value-added tax for small-scale taxpayers with monthly sales of less than 150,000 yuan, reduced income tax for small low-profit enterprises, super deduction of research and development expenses, accelerated depreciation of fixed assets, and support for the import of scientific and technological innovation. Small, medium and micro enterprises in the manufacturing industry are required to defer the payment of some taxes and fees in the fourth quarter of 2021. Study and timely introduce continuation policies after the expiration of some enterprise-friendly policies. Continue to clean up and standardize enterprise-related charges to ensure the implementation of policy dividends. (The Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, the State Administration for Market Regulation and other relevant departments of the State Council and various regions are responsible according to the division of responsibilities.) Third, use a variety of financial policy tools flexibly and accurately. Strengthen re-loan and re-discount policy tools to accurately "drip-inject" small and medium-sized enterprises, and make full use of the newly added 300 billion yuan in small-scale re-loan quotas. We will increase the amount of credit loans and implement inclusive credit loan support policies for small and micro enterprises in accordance with regulations. For small and micro enterprises that have been severely affected by the COVID-19 epidemic, floods, and rising raw material prices, we will strengthen working capital loan support and implement an inclusive small and micro enterprise loan deferred principal and interest policy in accordance with regulations. (The People's Bank of China and the China Banking and Insurance Regulatory Commission are responsible according to the division of responsibilities.) Fourth, promote the relief of rising cost pressures. Strengthen monitoring and early warning of bulk commodities, strengthen market supply and demand regulation, and severely crack down on illegal activities such as hoarding and price gouging. Support industry associations and large enterprises in building supply and demand docking platforms for industrial chains in key industries, and strengthen raw material supply and docking services. Promote futures companies to provide risk management services to small and medium-sized enterprises, and help small and medium-sized enterprises use futures hedging tools to deal with the risk of large fluctuations in raw material prices. Stabilize the supply of shipping capacity for liner companies on China's main export routes. Give full play to the role of industry associations, chambers of commerce and local governments, guide foreign trade companies to sign long-term contracts with liner companies, and encourage liner companies to launch dedicated line services for small and medium-sized enterprises. (The National Development and Reform Commission, the Ministry of Industry and Information Technology, the State Administration for Market Regulation, the Ministry of Transport, the Ministry of Commerce and other relevant departments of the State Council and each region are responsible according to the division of responsibilities.) 5. Strengthen the guarantee of electricity use. Strengthen the construction of the electricity production, supply, storage and marketing system, scientifically implement orderly electricity use, rationally arrange peak-shifting electricity consumption, and ensure safe and stable energy supply to small and medium-sized enterprises, especially small and medium-sized manufacturing enterprises. Promote the leading enterprises in the industrial chain to sort out the list of key upstream and downstream enterprises, ensure the electricity demand of small and medium-sized enterprises in key links of the industrial chain, maintain the safety and stability of the industrial chain and supply chain, ensure the normal production of enterprises' existing orders, and prevent the risk of order default.

Accelerate the market-oriented reform of electricity, fully consider the reform process and the affordability of small and medium-sized enterprises, and promote small and medium-sized enterprises to enter the electricity market in a smooth and orderly manner. Encourage qualified places to implement phased discounts on electricity consumption by small and micro enterprises. (The National Development and Reform Commission, the Ministry of Industry and Information Technology and each region are responsible according to the division of responsibilities) 6. Support enterprises to stabilize and expand jobs. We will implement policies to reduce burdens, stabilize jobs, and expand employment, such as unemployment insurance refunds, social security subsidies, and training subsidies, support small and medium-sized enterprises in stabilizing jobs, and attract more key groups such as college graduates into employment. Promote government service platforms and human resources service agencies at all levels to release real-time and effective job information for small and medium-sized enterprises, and strengthen the connection between labor supply and demand information. (The Ministry of Human Resources and Social Security, the Ministry of Finance and each region are responsible according to the division of responsibilities) 7. Guarantee the payment of small and medium-sized enterprises. Further implement the "Regulations on Guaranteeing the Payment of Small and Medium-sized Enterprises", formulate measures to handle complaints about the payment of small and medium-sized enterprises, strengthen the management of accounts payable by large enterprises, and increase joint punishment for abuse of market advantage, overdue occupation, and malicious defaulting on accounts of small and medium-sized enterprises. . We will continue to carry out special actions to clean up the accounts owed to small and medium-sized enterprises. Promote government departments at all levels, public institutions, and large enterprises to promptly pay accounts for purchasing goods, projects, and services from small and medium-sized enterprises, and prevent layers of arrears from forming "triangular debt" from the source. It is strictly prohibited to avoid the obligation of timely payment by not signing a contract or not agreeing on a specific payment time limit and payment method in the contract. (The Ministry of Industry and Information Technology, the State-owned Assets Supervision and Administration Commission of the State Council, the Ministry of Finance, the People's Bank of China and other relevant departments of the State Council and each region are responsible according to the division of responsibilities.) 8. Focus on expanding market demand. Increase investment in people's livelihood areas and new infrastructure construction, further implement the "Administrative Measures for Government Procurement to Promote the Development of Small and Medium-sized Enterprises", and encourage localities to refine support measures such as reserved procurement shares, preferential price review, reduced bidding costs, and priority procurement according to local conditions. Organize and carry out supply and demand docking activities to promote large enterprises to expand their procurement scale from small and medium-sized enterprises. Build a government-bank cooperation platform to provide cross-border matching services for small and medium-sized enterprises. Relying on new foreign trade formats such as cross-border e-commerce, we provide remote online communication, supply and demand information docking and other services for small and medium-sized enterprises. Accelerate the development of overseas warehouses and ensure the smooth operation of the foreign trade industrial chain and supply chain. Give full play to the role of overseas economic and trade cooperation zones as a platform for small and medium-sized enterprises to "gather together to go overseas", continuously improve the quality and service level of cooperation zones, and guide and support small and medium-sized enterprises with cooperation needs to enter the zones to carry out investment cooperation. (The National Development and Reform Commission, the Ministry of Finance, the Ministry of Commerce, and the Ministry of Industry and Information Technology are responsible according to the division of responsibilities.) 9. Comprehensively consolidate responsibilities. All relevant departments and regions must further integrate their thoughts, understandings and actions into the decisions and arrangements of the Party Central Committee and the State Council, strengthen their responsibilities, be brave in pioneering and innovation, further refine relief measures, and actively take targeted measures to help small and medium-sized enterprises cope with difficulties and promote Small and medium-sized enterprises develop in the direction of "specialization, specialization, innovation" and continuously improve their market competitiveness. All relevant departments must strengthen research on the difficulties and problems faced by small and medium-sized enterprises, summarize experiences and practices, strengthen policy reserves, and promote their introduction in a timely manner; they must increase guidance and support for local governments and solidly promote the implementation of various policies and measures to achieve results. The implementation status must be reported to the Office of the State Council Leading Group for Promoting the Development of Small and Medium-Sized Enterprises in a timely manner. (Relevant departments of the State Council and various regions are responsible according to the division of responsibilities)

3. In recent years, the Banking Regulatory Commission has found out what kind of provisions have been given to banking financial institutions in supporting small and micro enterprises...

2005 At that time, six mechanisms were introduced, mainly to support its financial services in terms of branch access, independent accounting, independent personnel assessment and training mechanisms, and default information notification mechanisms. In addition, you can check the four order principles. It is also a principle specially introduced for the establishment of small business franchises. Specifically, it refers to separate accounting, separate allocation of human and financial resources, separate customer identification and approval, and separate credit plans. In terms of accounting for bad debts of small businesses, small businesses with a value of less than 5 million that meet the conditions can be assessed according to retail loans or a 75% risk weight can be applied

4. National support for small and micro enterprise loans in 2023 In recent years, the state has issued many preferential policies in terms of corporate taxation, including the continued implementation of value-added tax preferential policies for large-scale taxpayers. The following content has been partially adjusted in stages. I hope it will be helpful to you.

1. National updates on small and micro enterprises in 2022

1. Continue to implement institutional tax reduction policies, extend the implementation period of short-term policies, implement new structural tax reduction measures, and hedge The impact of some policy adjustments.

2. Increase the value-added tax for small-scale taxpayers from RMB 10,000 to RMB 150,000.

For small and micro enterprises and individual industrial and commercial households whose annual taxable income is less than 1 million yuan, based on the current preferential policies,

Note: the income does not exceed 150,000 yuan, and the quarterly sales do not exceed 450,000 yuan. Those whose annual sales do not exceed 1.8 million will no longer pay value-added tax and surtax.

For small low-profit enterprises with an income not exceeding 3 million yuan, the calculation is based on the payable:

First, for the portion of the annual taxable income not exceeding 1 million yuan, the deduction is reduced 2 income, and the corporate income tax is calculated and paid at a tax rate of 20%, and the actual tax burden is 5%;

Second, for the portion of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, If the reduced tax rate of 50% is included in the taxable income and the tax rate is 20%, the actual tax burden will be 10%.

This discount is for the first paragraph, for enterprises worth 10,000 yuan, the enterprise value is 25,000 yuan.

3. Small-scale VAT taxpayers are exempted from VAT in stages

From April 1, 2021 to when small-scale taxpayers have VAT taxable sales, the total number of months If the sales volume does not exceed 150,000 yuan (with

1 sales volume does not exceed 450,000 yuan), value-added tax is exempted.

From April 1, 2022 to December 31, 2022, small-scale taxpayers are subject to a taxable sales income of 3% tax rate and are exempt from VAT; applicable

Prepayment of value-added tax for items with a 3% tax rate is suspended.

4. Continue to implement the policy of 75% super deduction for enterprise R&D expenses, increase the super deduction ratio for manufacturing enterprises to 100%, and use tax preferential mechanisms to encourage enterprises to increase R&D investment.

5. Small, medium and micro enterprises in the manufacturing industry (including sole proprietorships, partnerships, and individual industrial and commercial households) can defer the payment of some taxes and fees

In 2022, small and micro enterprises in the manufacturing industry can defer the payment of: Corporate income tax, personal income tax, domestic value-added tax, domestic consumption tax and annexed urban maintenance and construction tax, education surcharge, local education surcharge

(excluding withholding and payment, collection and payment and tax payment) The deferment period for all taxes and fees paid when the agency applied) is 6 months.

6. The income tax on equipment and equipment of small, medium and micro enterprises will be deducted at a certain rate in one time

For small, medium and micro enterprises from January 1, 2022 to December 31, 2022

Newly purchased equipment and appliances with a unit value of more than 5 million yuan can voluntarily choose to be deducted before corporate income tax according to a certain proportion of the unit value.

7. Phased rent reduction and exemption

For small and micro enterprises in the service industry and individual industrial and commercial households renting state-owned houses in county-level administrative areas listed as medium and high-risk areas for the epidemic, 2022 6 months of annual rent reduction and 3 months of rent reduction in other areas. For lessors who reduce or reduce rent, the tax department shall reduce or reduce the current year's property tax and urban land use tax in accordance with relevant local government regulations; state-owned banks are encouraged to provide preferential interest rates and other support to lessors who reduce or reduce rent as necessary. For non-state-owned housing with rent reduction or exemption, in addition to equally enjoying the above policy benefits, localities are encouraged to provide greater policy benefits. If a house is rented out through subletting or subletting, it is necessary to ensure that the preferential rent reduction and exemption policies benefit the final lessee, and it is not allowed to raise rents during the subletting or subletting process.

2. The "six taxes and two fees" reduction and exemption policy for small and micro enterprises

Enjoiers

Small-scale VAT taxpayers, small low-profit enterprises and individual industrial and commercial households

Discount content

From January 1, 2022 to December 31, 2024, the people’s governments of provinces, autonomous regions, and municipalities directly under the Central Government will determine the discount based on the actual situation of the region and the needs of macro-control , small-scale value-added tax taxpayers, small low-profit enterprises and individual industrial and commercial households can be exempted from resource tax, urban maintenance and construction tax, real estate tax, urban land use tax and stamp tax (excluding securities transaction stamp tax) within 50% of the tax amount. , cultivated land occupation tax and education surcharge, local education surcharge.

Entitlement conditions

1. Small low-profit enterprises refer to industries that are not restricted or prohibited by the state, and at the same time meet the annual taxable income of not more than 3 million yuan and the number of employees. Enterprises with three conditions: 300 employees and total assets not exceeding 50 million yuan.

The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The so-called indicators of number of employees and total assets should be determined based on the quarterly average of the enterprise throughout the year.

The specific calculation formula is as follows:

Quarterly average = (beginning of quarter value and end of quarter value) ÷2

Full-year quarterly average = sum of quarterly averages throughout the year ÷4< /p>

If business activities are opened or terminated in the middle of the year, the actual operating period shall be used as a tax year to determine the above-mentioned relevant indicators.

The determination of small and low-profit enterprises shall be based on the annual settlement and payment results of corporate income tax.

Newly established enterprises registered as general taxpayers of value-added tax, engaged in national non-restricted and prohibited industries, and at the same time complying with the requirements of the number of employees not exceeding 300 and total assets not exceeding 50 million yuan at the end of the previous month of the declaration period, etc. If there are two conditions, you can declare as a small and low-profit enterprise before handling the final settlement for the first time to enjoy the "Announcement of the Ministry of Finance

The State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" ( Preferential policies stipulated in Article 1 of No. 10 of 2022).

2. Small-scale value-added tax taxpayers, small low-profit enterprises and individual industrial and commercial households have enjoyed resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax, and education fees in accordance with the law. Additional and local education additional preferential policies can be stacked to enjoy the "Announcement of the Ministry of Finance

The State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" (2022 No. 10) A stipulated preferential policy.