Yesterday (June 14), the Ministry of Finance and the Ministry of industry and information technology jointly revised the measures for the management of credit guarantee funds for small and medium-sized enterprises, which has been formally implemented. In the future, the credit guarantee funds for small and medium-sized enterprises arranged by the central finance will ensure that more small and micro enterprises can obtain guarantee services.

The two departments have made it clear that the revised management measures will replace the Interim Measures for the management of credit guarantee funds for small and medium-sized enterprises issued in 2010. On the basis of expanding the guarantee business of small and medium-sized enterprises, the new management measures include micro enterprises into the key service objects of guarantee funds.

The new administrative measures point out that the credit guarantee funds for small and medium-sized enterprises arranged by the central financial budget will be used to support the credit guarantee institutions for small and medium-sized enterprises and the credit re guarantee institutions for small and medium-sized enterprises to enhance their business capacity, expand their guarantee business, improve the financing environment for small and medium-sized enterprises, especially small and micro enterprises, and focus on the central and western regions.

Micro enterprise guarantee subsidy raised to 3%

Compared with the 2010 version of the old method, it is not difficult to see that the new method encourages more guarantee enterprises to serve small and micro enterprises, not only specifically mentioned in the general provisions of the method, but also in the specific support mode.

The new management method focuses on the adjustment of the business subsidy mode of guarantee funds. For the guarantee business of medium-sized, small and micro enterprises carried out by the qualified guarantee institutions, subsidies shall be given respectively according to no more than 1%, 2% and 3% of the annual average balance under guarantee; for the guarantee business of medium-sized and small micro enterprises carried out by the qualified re guarantee institutions, subsidies shall be given according to no more than the annual average 0.5% and 1% of the balance under insurance will be subsidized.

In the old method, for the financing guarantee business of small and medium-sized enterprises carried out by qualified guarantee institutions, subsidies shall be given according to no more than 2% of the annual guarantee amount; for the financing guarantee business of small and medium-sized enterprises carried out by qualified re guarantee institutions, subsidies shall be given according to no more than 0.5% of the annual re guarantee amount.

Li Shiqi, President of Beijing Guarantee Industry Association, told the daily economic news that distinguishing the subsidy standards of guarantee business of three types of enterprises is a measure to comply with the state's encouragement of financing for small and micro enterprises, which has a strong guiding significance.

According to Li Shiqi's analysis, the upper limit of subsidy for micro enterprise guarantee is increased to 3%, which is higher than the previous standard of 2%. This is mainly because the risk of micro enterprise loan is high, the number of single transaction is small, and the risk coefficient of guarantee enterprise will increase accordingly. "For example, if each enterprise loans 3 million yuan, 10 enterprises guarantee a total of 30 million yuan, and guarantee enterprises need to pay a lot of verification costs, and bear 10 risks." However, if the loan guarantee is provided to large and medium-sized enterprises, the amount of one guarantee may exceed 30 million yuan, but such enterprises have clear accounts and higher credit standing than small and micro enterprises, so the state subsidy standard will be reduced accordingly.

A person in the industry said that in the future, relevant rules will be further introduced and the guarantee amount and subsidy standard may be adjusted, but the direction of encouraging guarantee enterprises to support the financing of small and micro enterprises will not change.

New methods reveal many signals

The credit guarantee fund of small and medium-sized enterprises is one of the tools for financial regulation of the economy. This new method reveals many signals.

According to the provisions of the new measures, on the premise of not raising other expense standards, small and medium-sized enterprise guarantee businesses with guarantee rates lower than 50% of the bank's benchmark lending rate for the same period shall be subsidized, the proportion of which shall not exceed the difference between 50% of the bank's benchmark lending rate for the same period and the actual guarantee rate, and the low rate guarantee businesses of small and micro enterprises shall be mainly subsidized.

According to the reporter of "daily economic news", at present, the rate of private guarantee institutions in Beijing to provide guarantee for small and micro enterprises is about 2.5%, the rate of state-owned policy guarantee companies is about 2% ~ 2.5%, the current one-year loan interest rate is 6.31%, and guarantee enterprises can get more than 1 / 3 subsidy for guarantee fee. "The loan guarantee for small and micro enterprises by guarantee enterprises is a small profit, and the subsidy given by the state has a strong guiding role. It can also attract more enterprises to develop businesses for small and micro enterprises, and help small and micro enterprises to finance." Li Shiqi said.

In addition, the new measures also introduced a differentiated audit on the magnification of the subsidy application qualification of guarantee institutions in the East, central and western regions. The amount of new guarantee business of guarantee institutions in the eastern region in the current year is more than 3.5 times of the average net assets; the amount of new guarantee business of guarantee institutions in the central region in the current year is more than 3 times of the average net assets; the amount of new guarantee business of guarantee institutions in the western region in the current year is more than 2.5 times of the average net assets.

Li Shiqi explained that the guarantee industry in the eastern region is relatively developed, with large market demand and abundant capital, so the audit standard is relatively high, while the central and western regions are relatively underdeveloped. It is reasonable to set the amplification ratio of the three types of regions differently from the perspective of expanding the guarantee industry and ensuring that local small and micro enterprises can obtain more guarantees.

New regulations on tax preference for three industries

The wind of tax reduction has spread to cosmetics, medicine and beverage industries, but the actual effect remains to be seen.

Yesterday (June 14), the Ministry of Finance and the State Administration of Taxation issued the notice on the pre Tax Deduction Policy of advertising expenses and business publicity expenses. From January 1, 2011 to December 31, 2015, the part of the advertising expenses and business publicity expenses of cosmetics manufacturing and sales, pharmaceutical manufacturing and non-alcoholic beverage manufacturing enterprises not exceeding 30% of the sales revenue of the year is approved To deduct; exceed