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2006年11月23日,国务院办公厅转发国家发改委等部门《关于加强中小企业信用担保体系建设的意见》(国办发〔2006〕90号),要求采取有效措施,促进中小企业信用担保机构持续健康发展。这是关于中小企业信用担保体系建设的专项政策。税收是支持中小企业信用担保行业发展的重要制度支柱,本文简要介绍我国中小企业信用担保机构可享受的税收优惠政策
On November 23, 2006, the General Office of the State Council transmitted the Opinions on Strengthening the Construction of Credit Guarantee System for SMEs (Guo Ban Fa [2006] No. 90), such as the National Development and Reform Commission, and urged departments to take effective measures to promote the continued success of the SME credit guarantee institutions healthy growth. This is a special policy on the construction of a credit guarantee system for SMEs. Taxation is an important institutional pillar that supports the development of SME credit guarantee industry. This article briefly introduces the preferential tax policies enjoyed by SME credit guarantee agencies