Legal analysis: summary of preferential tax policies for credit guarantee enterprises 1. Credit guarantee institutions for small and medium-sized enterprises may accrue guarantee compensation at a rate not exceeding 65,438+0% of the balance of guarantee liability at the end of the current year, and allow it to be deducted before enterprise income tax. Two, small and medium-sized enterprise credit guarantee institutions can be in accordance with the proportion of 50% of the guarantee fee income in the current year, allowing pre-tax deduction of enterprise income tax. The unearned liability reserve is accrued according to the difference of annual guarantee fee income, and the part of the reserve exceeding 50% of annual guarantee fee income is converted into current income. Third, the compensation losses actually incurred by SME credit guarantee institutions should be offset by the guarantee compensation reserve deducted before tax and the general risk reserve extracted from after-tax profits in turn, and the insufficient offset part should be deducted before tax according to the actual enterprise income tax. (Notice on Pre-tax Deduction of Reserves of SME Credit Guarantee Institutions) IV. Non-profit credit guarantee and re-guarantee institutions for small and medium-sized enterprises included in the national pilot scope may be determined by local governments, and their guarantee business income shall be exempted from business tax within three years. (Notice of the General Office of the State Council on Forwarding Some Policy Opinions of the State Economic and Trade Commission on Encouraging and Promoting the Development of Small and Medium-sized Enterprises). Non-profit credit guarantee and re-guarantee institutions for small and medium-sized enterprises included in the national pilot scope refer to units approved by the State Economic and Trade Commission and incorporated into the national credit guarantee system for small and medium-sized enterprises, which collect guarantee business income according to the standards set by the people's governments at or above the prefecture level.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.