Before this, our analysis is too small finance company financing fathers hard to affect its to develop again, actually, limitation is small finance company develops still have a main reason: Taxation!
Small finance company is main pay is on the move two kinds of categories of taxes such as duty and income tax. From 2008 small since finance company is allowed to establish, small finance company photograph is assuming heavier tariff to lose all the time than other finance orgnaization.
One, " battalion changes add " before cannot enjoy " financial orgnaization " taxation privilege pay
"Battalion changes add " before, small finance company is assumed be on the move duty is expended for business tax and its surtax. In be on the move duty respect, small finance company is to be asked all the time according to " financial insurance " this tax items undertakes declaring pay taxes, also namely small finance company is engaged in the loan interest income that loan business gains pressing sum 5% impose business tax. Add expenses of city building duty, education to add wait for surtax cost, business tax and its are additional integrated tax rate is about 5.56% . In income tax respect, small finance company needs to answer by its year the 25% pay enterprise income tax of specified amount of pay taxes income.
Was support in May 2010 it is rural finance development, difficult to solve a farmer to borrow money problem, total bureau of the Ministry of finance and national tax Wu released wealth tax jointly [2010]4 sign language, finance of specific rural area concerns taxation policy, the regulation comes to was opposite on December 31, 2013 since January 1, 2009 financial orgnaization farmer is small the interest income of loan is avoided impose business tax, small to financial orgnaization farmer the interest income of loan is being calculated enterprise income tax should be pressed when specified amount of pay taxes income 90% plan into gross income. But, in order to serve " 3 farming " those who reach small small company to be a mission is small finance company is not in this however " financial orgnaization " !
2, " battalion changes add " hind be on the move duty may not fall to be added instead
In March 2016, total bureau of the Ministry of finance and national tax Wu released wealth tax jointly [2016]36 sign language, serve finance clearly the industry such as course of study to bring into since May 1, 2016 " battalion changes add " system.
After this, if small finance company is average taxpayer, criterion by so with instead of business tax of pay of 5% tax rate with value added tax of pay of 6% tax rate, can touch deduct input tax; If be miniature taxpayer, applicable the tax rate of 3% , but must not touch deduct input tax. Small finance company does not satisfy miniature taxpayer standard commonly. According to the concerned regulation of total bureau of national tax Wu, small finance company may touch the item that deduct to have at present: Buy building etc fixed assets, pay rent, pay water and electricity the relevant fee such as warm property, pay decorate reparative charge, purchase do computer to wait for charge of general articles for use and material of other waste time, pay audit to seek advice from charge, pay advertisement conduct propaganda charge, employee differs travelling expenses to wait a moment, but can support the project such as the fixed assets that buckle to small it is few for finance company. And small the cost of expenses of interest of the labour cost of finance company, capital, bad Zhang income that cannot regard financial industry as value added tax is touched buckle, labour cost occupies the 50%-70% of integral charge about; Small the capital of finance company basically originates short-term loan of bank, a person of same business, capital interest expenses is not low also; Additional, small the bad Zhang cost of finance company needs to urge under the tax law in our country close, after lawsuit obtains the relevant and written document that lawsuit carries out compulsively finally, ability plan is carried, whole cognizance process may need 2-3 year. These 3 charge should be occupied small the 80% above of finance company total cost.
As what be average taxpayer normally small finance company, can touch in value added tax buckle the circumstance with few input tax to fall, "Battalion changes add " hind its are on the move duty may not fall to be added instead.
3, because " the identity " miss favourable policy once more
April 2016, total bureau of the Ministry of finance and national tax Wu releases wealth tax jointly [2016]46 sign language, among them the 3rd expresses, coadjutant company of rural credit agency, fund of bourg bank, country, by banking orgnaization wholy-owned initiate orgnaization of the finance company that create, legal person in the county (prefectural class city, area, banner) reach a county the rural collaboration bank of the following area and country, can choose applicable and simple and easy plan duty method leads computational pay value added tax according to the expropriation of 3% .
From this the regulation can see, what can enjoy this favourable policy is with " 3 farming " concerned financial orgnaization. Although small finance company also can serve " 3 farming " , but because be not " financial orgnaization " , reason is not this privilege limits.
4, Shou Deyun leaves see a month bright, small borrow a company to receive special taxation privilege
June 2017, to guide small finance company is in " 3 farming " , the respect such as small small company produces positive effect, economy grows better service substance, total bureau of the Ministry of finance and national tax Wu releases wealth tax jointly [2017]48 date, clear and small finance company concerns taxation policy, make clear come from January 1, 2017 on December 31, 2019, right via provincial finance management department (finance does, the bureau) what approval holds water is small the farmer that finance company fetchs is small loan interest income is avoided impose value added tax, answer in computation be opposite when specified amount of pay taxes income farmer is small loan interest income is pressed 90% plan into gross income, and small finance company presses remaining sum of year end loan 1% plan the allow of loan loss reserve that carry is deducted before duty of enterprise income tax.
Eventually, small finance company Shou Deyun leaves see a month bright, in farmer small loan interest income and respect of loan loss reserve were enjoyed " financial orgnaization " policy of taxation of ability some privilege.
5, other revenue respect can with " financial orgnaization " keep balance?
Recently, top people court was approbated small the identity of orgnaization of finance company finance, small finance company is enjoyed " financial orgnaization " other revenue policy, also be be perfectly justifiable.
Actually, the taxation privilege policy that still orgnaization of a few finance just is enjoyed, small finance company is non-privileged enjoy. For instance, financial service revenue is offerred to be able to choose to press simple and easy method in county and the following area with 3% collect rate pay value added tax to wait.
Already approbated in top people court small below the circumstance of identity of orgnaization of finance company finance, small finance company controls an aspect in other tax whether can with " other finance orgnaization " keep balance, be worth to expect really.
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