Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Relevant Tax Policies on Supporting the Development of Rural Finance | | 财政部、国家税务总局关于延续支持农村金融发展有关税收政策的通知 |
(No. 44 [2017] of the Ministry of Finance) | | (财税〔2017〕44号) |
The public finance departments (bureaus), state taxation bureaus, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局: |
In order to continue supporting the development of rural finance, you are hereby notified of the relevant tax policies on rural finance as follows: | | 为继续支持农村金融发展,现就农村金融有关税收政策通知如下: |
I. From January 1, 2017 to December 31, 2019, the interest income obtained by a financial institution from the petty loans granted to farmer households shall be exempt from value-added tax (“VAT”). | | 一、自2017年1月1日至2019年12月31日,对金融机构农户小额贷款的利息收入,免征增值税。 |
II. From January 1, 2017 to December 31, 2019, 90% of the interest income obtained by a financial institution from the petty loans it grants to farmer households shall be included in the total income in the calculation of taxable income. | | 二、自2017年1月1日至2019年12月31日,对金融机构农户小额贷款的利息收入,在计算应纳税所得额时,按90%计入收入总额。 |
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