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| Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Tax Policies on Supporting the Financing of Micro and Small Enterprises | | 财政部、税务总局关于支持小微企业融资有关税收政策的通知 |
| (No. 77 [2017] of the Ministry of Finance) | | （财税〔2017〕77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 further increase the support for micro and small enterprises, and promote the alleviation of the problems of difficulties in and high costs of financing, you are hereby notified of the relevant tax policies as follows: | | 为进一步加大对小微企业的支持力度，推动缓解融资难、融资贵，现将有关税收政策通知如下： |
I. The interest income obtained by financial institutions from the petty loans provided to farmer households, small enterprises, micro enterprises, and individual industrial and commercial households shall be exempt from value-added tax (“VAT”) from December 1, 2017 to December 31, 2019. Financial institutions shall retain the relevant tax exemption certification materials for future reference, separately calculate the interest income obtained from the petty loans provided to clients eligible for tax exemption, and file tax returns with the competent tax authorities under the current provisions; where the said interest income fails to be calculated separately, the VAT thereon shall not be exempted. Article 1 of the 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the Relevant Tax Policies on Supporting the Development of Rural Finance (No. 44 [2017], Ministry of Finance) shall be repealed accordingly.
．．．．．． | | 一、自2017年12月1日至2019年12月31日，对金融机构向农户、小型企业、微型企业及个体工商户发放小额贷款取得的利息收入，免征增值税。金融机构应将相关免税证明材料留存备查，单独核算符合免税条件的小额贷款利息收入，按现行规定向主管税务机构办理纳税申报；未单独核算的，不得免征增值税。《财政部 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 》（财税〔2017〕44号）第一条相应废止。
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