|
|
|
Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies for Agriculture-Related Loans Granted by the Financial Service Department of Agriculture, Rural Areas and Farmers of the Postal Savings Bank of China
[Expired]
|
|
财政部、税务总局关于中国邮政储蓄银行三农金融事业部涉农贷款增值税政策的通知
[失效]
|
|
|
|
|
|
|
|
|
|
|
|
| Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies for Agriculture-Related Loans Granted by the Financial Service Department of Agriculture, Rural Areas and Farmers of the Postal Savings Bank of China | | 财政部、税务总局关于中国邮政储蓄银行三农金融事业部涉农贷款增值税政策的通知 |
| (No. 97 [2018] of the Ministry of Finance) | | （财税〔2018〕97号） |
| The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the tax administrations under the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Public Finance Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局： |
| For purposes of supporting the Financial Service Department of Agriculture, Rural Areas and Farmers of the Postal Savings Bank of China in increasing its support to rural vitalization, you are hereby notified of the value-added tax (“VAT”) policies for agriculture-related loans of the Financial Service Department of Agriculture, Rural Areas and Farmers of the Postal Savings Bank of China as follows: | | 为支持中国邮政储蓄银行“三农金融事业部”加大对乡村振兴的支持力度，现就中国邮政储蓄银行“三农金融事业部”涉农贷款有关增值税政策通知如下： |
| I. From July 1, 2018 to December 31, 2020, for the interest income obtained from the provision of loans granted to farmer households, enterprises and various kinds of organizations in rural areas (see the Annex for a list of specific loan businesses) by all county sub-branches under the jurisdiction of the branches of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, which are included in the reform of the Financial Service Department of Agriculture, Rural Areas and Farmers by the Postal Savings Bank of China, the VAT shall be calculated and paid at the 3% levy rate according to the simple tax computation method. | | 一、自2018年7月1日至2020年12月31日，对中国邮政储蓄银行纳入“三农金融事业部”改革的各省、自治区、直辖市、计划单列市分行下辖的县域支行，提供农户贷款、农村企业和农村各类组织贷款（具体贷款业务清单见附件）取得的利息收入，可以选择适用简易计税方法按照3%的征收率计算缴纳增值税。 |
II. For the purpose of this Notice, “farmer households” means the residents living within the administrative areas of townships or towns (excluding county seat towns) on a long-term basis (one year or longer), the residents living within the administrative villages under the jurisdiction of county seat towns on a long-term basis, the residents who have no registered permanent residence of a locality but have lived in the locality for one year or more, and the employees of state-owned farms and individual industrial and commercial households in rural areas. The collective households of organs, organizations, schools, enterprises and public institutions of the state-owned economy within the administrative areas of townships or towns (excluding county seat towns) and within the administrative villages under the jurisdiction of county seat towns, and the residents who have registered permanent residence of a locality, but have left their hometown with their whole family to make a living elsewhere for one year or more, shall not be considered as farmer households, disregarding whether they keep the contracted land or not. Farmer households shall be calculated on the basis of the household and they may engage in both agricultural production and operations and non-agricultural production and operations. The loans for a farmer household shall be determined based on whether the borrower is a farmer household when the loans are granted.
．．．．．． | | 二、本通知所称农户，是指长期（一年以上）居住在乡镇（不包括城关镇）行政管理区域内的住户，还包括长期居住在城关镇所辖行政村范围内的住户和户口不在本地而在本地居住一年以上的住户，国有农场的职工和农村个体工商户。位于乡镇（不包括城关镇）行政管理区域内和在城关镇所辖行政村范围内的国有经济的机关、团体、学校、企事业单位的集体户；有本地户口，但举家外出谋生一年以上的住户，无论是否保留承包耕地均不属于农户。农户以户为统计单位，既可以从事农业生产经营，也可以从事非农业生产经营。农户贷款的判定应以贷款发放时的借款人是否属于农户为准。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | | | | | | |
Scan QR Code and Read on Mobile
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. Lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials as we dynamically expand content.
|
|
|
|
|
|