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近日,财政部公布了《关于中国农业银行三农金融事业部涉农贷款营业税优惠政策的通知》,规定自2015年5月1日至2015年12月31日,对中国农业银行纳入“三农金融事业部”改革试点的各省、自治区、直辖市、计划单列市分行下辖的县域支行和新疆生产建设兵团分行下辖的县域支行(也称县事业部),提供农户贷款、农村企业和农村各类组织贷款取得的利息收入减按3%的税率征收营业税。这次贷款支持不仅涉及农户,也包括农村企业
Recently, the Ministry of Finance promulgated the “Circular on the Preferential Policies for Business Loans Related to Agricultural Loans of Agriculture, Rural and Farmers in Agricultural Bank of China”, stipulating that from May 1, 2015 to December 31, 2015, the Agricultural Bank of China should be included in the " County Branch of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning under the pilot reform of agriculture and finance and the county branch under the jurisdiction of the branch of Xinjiang Production and Construction Corps (also known as the County Division) to provide loans for farmers, rural enterprises and Interest income from various types of organizations in rural areas levied a business tax at the rate of 3%. The loan support covers not only farmers but also rural enterprises