尴尬身份制约小贷公司发展

Embarrassed identity restrict small credit the development of the company

　　随着小额贷款公司在我国农村地区的广泛推广、发展，急需相关的法律和法规对其加以指引，规范其发展，特别是在小额贷款公司的身份定位、监督管理、税收优惠等方面，应重点进行立法完善。

With small loan companies in China's rural areas widely/development,In urgent need of relevant laws and regulations of its to guide,To standardize the development,Especially in small loan company's identity, positioning/Supervision and management/Preferential tax, etc,Should put the emphasis on legislation.

　　近年来，在政策的支持下，小额贷款公司发展迅速。为规范和促进小额贷款公司的发展，2008年5月4日，中国银监会与中国人民银行联合发布《关于小额贷款公司试点的指导意见》（以下简称《指导意见》），将小额贷款公司的试点范围扩展至全国，在该意见的指导下，各省也相继出台了配套措施落实试点工作，小额贷款公司进入发展的快车道。当前，用以指导小额贷款公司发展的主要规范性文件除《指导意见》以外，还有《小额贷款公司改制设立村镇银行暂行规定》等一些规章制度。虽然这些规范性文件有利于小额贷款公司的发展，但由于不完善，因此对小额贷款公司的深入发展有一定影响。

In recent years,In the support of the policy,Small loan companies developing rapidly.In order to regulate and promote the development of small loan companies,On May 4, 2008,The China banking regulatory commission and the people's bank of China issued jointly by[On microfinance lenders pilot guidance](Hereinafter referred to as[Guiding opinions]),Small loan companies will be the pilot range extended to the whole country,In the opinion of the guidance,The provinces also have issued the corresponding measures to carry out pilot work,Small loan companies into the development of the fast lane.The current,To guide the development of small loan companies main normative documents except[Guiding opinions]outside,and[Small loan companies established restructuring village bank interim provisions]And so on some rules and regulations.Although these normative documents to small loans, the development of the company,But as a result of not perfect,Therefore for the further development of small loan companies have certain influence.

　　小贷公司现存法律问题

Small credit company existing legal problems

　　小额贷款公司发展中存在的法律问题有：

Small loan companies existing in the development of legal problems:

　　第一，身份定位偏离业务本质。《指导意见》定义小额贷款公司为非金融机构的企业法人，并严格规定其业务范围为只贷不存。这种以“企业的身份做金融的事”的身份定位，无论从指导意见来看，还是从其自身发展来看，都会带来一系列发展中的困惑，如纳税身份、融资身份、发展方向、同业待遇等。只有身份定位清晰后，这些小额贷款公司发展中的核心问题才会迎刃而解。

The first,Status localization deviation business nature.[Guiding opinions]Define small loan companies for non-financial enterprise legal person,Strict rules and its business scope for only credit not save.this"Enterprise identity do financial matter"Identity positioning,No matter from guidance to see,Or from its own perspective,Will bring a series of development of the confusion,Such as tax identity/Financing status/Development direction/Trade treatment for.Only after clear status localization,These small loan companies in the development of the core problem to be solved.

　　第二，未对注册资本真实性审核进行规定。《指导意见》规定设立小额贷款公司时，其注册资本来源应真实合法，但现有制度尚未进一步明确如何规范其真实性，缺少合法性审核环节。因此，《指导意见》在对资本真实性规定方面存在着极大的模糊性，极易给洗钱等不法行为提供机会，影响小额贷款公司长远发展。

The second,Not to the registered capital by authenticity review.[Guiding opinions]Require that the establishment of a small loan company,Its registered capital source should be true and legal,But the existing system has not yet further clear how to regulate its authenticity,The lack of legitimacy audit link.therefore,[Guiding opinions]In the capital authenticity provisions exist great fuzziness,Easy to money laundering illegal behavior to provide opportunity,Affect small loan companies long-term development.

　　第三，小额贷款公司可用资金有限的法律问题。一方面，我国在小额贷款公司试点初期，对其设立的灵活性提供了比较宽泛的口径，如小额贷款公司以“有限公司”和“股份有限公司”成立的，其注册资本分别为不得少于人民币500万元和1000万元，都由出资人一次缴纳。另一方面，《指导意见》规定，小额贷款公司的主要资金来源为股东缴纳的资本金、捐赠资金，以及来自不超过两个银行业金融机构的融入资金，并且，从银行业金融机构融资金额不得超过资本净额的50%。但实际情况是，小额贷款公司银行渠道的融资非常少，而捐赠资金更是微不足道，由于放贷额远大于吸纳资金额，小额贷款后续资金压力将会愈发凸显。

The third,Small loan companies available capital limited legal problems.On the one hand,China's small loan companies early pilot,For the establishment of the flexibility provide a relatively broad caliber,Such as small loans to companies"Co., LTD."and"Co., LTD."established,Its registered capital shall not be less than RMB respectively is 5 million yuan and 10 million yuan,All the contributor a pay.On the other hand,[Guiding opinions]provisions,Small loan company's main source of funds to pay for shareholders of the capital/Donated funds,And from no more than two of the banking financial institutions into the capital,and,From the banking financial institutions financing amount must not exceed 50% of net capital.But the actual situation is,Small loan companies bank financing channels is very little,And donated funds are negligible,Because lending frontal far outweigh the absorbing capital amount,Microfinance follow-up fund pressure will be increasingly highlight.

　　第四，关系人借贷问题。国际及国内在制定法律时，对贷款机构向关系人发放贷款的限定比较明确。而对于小额贷款公司向关系人发放贷款问题，现有法律法规并没有作出任何规定。而且，我国目前小额贷款公司向关系人发放贷款的现象也屡见不鲜，违背了设立小额贷款公司的原始目的。这对于公司治理相对薄弱、资金不是很雄厚的小额贷款公司来说，极易产生风险。

The fourth,Party lending problems.The international and domestic in making laws,To lending institutions to grant any loan limit is clear.For small loan companies to grant any loan problem,The existing laws and regulations and not to make any provisions.and,At present in China, the small loan companies to grant any loan phenomenon also common occurance,Against the establishment of micro-credit company's original purpose.The corporate governance relatively weak/The fund is not very strong small loans for the company,Susceptible to risk.

　　第五，监管主体不明确。小额贷款公司监管的主要问题就是由谁来监管。小额贷款公司不是金融机构，银行监管部门并不承担小额贷款公司的监管职责。从大多数省市的做法来看，一般由各级政府的金融工作办公室牵头，当地人行分行、地税局、国税局、公安局、工商局、劳动和社会保障局等相关单位和部门支持和配合，共同进行监督监管，如此，既容易因重复监管而造成负担，又有可能因放松了监管，使监管处于真空状态。

The fifth,Regulatory body is not clear.Small loan company supervision of the main question is who will supervision.Small loan company is not financial institutions,Bank regulators will not be small loan company's supervisory duties.From the practice of most provinces and cities to see,Generally by all levels of government financial office lead,The local pedestrian branch/Tax bureau/irs/Public security bureau/Industrial and commercial bureau/Labor and social security bureau and other related units and departments to support and cooperation,Common conduct supervision and regulation,so,Is easy for repeated supervision and cause burden,And there may be relaxed regulatory,Make supervision in the vacuum state.

　　第六，对违法行为的行政处罚存在限制。当前涉及小额贷款公司的法律文件主要以《指导意见》为主，这种以国务院部、委制定的规章形式的法律文件，无权设定警告或者一定数量罚款以外的行政处罚。因此，在当前的法律制度下，负责监管小额贷款公司的主管部门无法行使没收违法所得、没收非法财物、责令停产停业、暂扣或者吊销许可证等行政处罚。这对小额贷款公司的稳健发展、社会稳定存在隐患。

The sixth,The administrative punishment for illegal behavior has limitation.The current involving small loan company's legal documents mainly[Guiding opinions]Give priority to,This department under the state council/The rules enacted by the form of legal documents,Has no right to set warning or a certain amount of fine outside of the administrative punishment.therefore,In the current legal system,Responsible for the supervision of the authorities in charge of small loan companies cannot exercise confiscated of the illegal income/Confiscation of illegal goods/Closure shall be ordered to suspend production/On a temporary basis or revoke licence to wait for administration to punish.The small loan company's steady development/Social stability exist hidden trouble.

　　第七，缺乏相关的法律法规。由于涉及小额贷款公司的法律文件只有《指导意见》这一种形式，而随着小额贷款公司在我国农村地区的广泛推广、发展，其急需相关的法律和法规加以指引、规范，特别是在小额贷款公司的监督管理、税收优惠等方面，应重点进行立法完善。

The seventh,The lack of related laws and regulations.Because it involves a small loan company's legal documents only[Guiding opinions]This kind of form,But along with small loan companies in China's rural areas widely/development,Its are in urgent need of relevant laws and regulations to guide/standard,Especially in the supervision and administration of small loan companies/Preferential tax, etc,Should put the emphasis on legislation.

　　第八，小额贷款公司转型的法律问题。现有法律法规仅规定了小额贷款公司依法合规经营，没有不良信用记录的，可在股东自愿的基础上，按照《村镇银行组建审批指引》和《村镇银行管理暂行规定》规范改造为村镇银行。但是，《小额贷款公司改制设立村镇银行暂行规定》明确规定，小额贷款公司改制为村镇银行必须将银行业金融机构作为主发起人。这就使得小额贷款公司的发起人失去了公司的控股权，转型条件过于苛刻。

The eighth,Small loan companies transformation of the legal problems.The existing laws and regulations only a small loans in accordance with the provisions of the compliance management,No bad credit records,Can be in shareholders' voluntary basis,According to the[Bank villages and towns a guide for examination and approval]and[Bank villages and towns management interim provisions]Standard bank reform for villages and towns.but,[Small loan companies established restructuring village bank interim provisions]Specific provision,Small loans for the reform of village bank must will banking financial institutions as the main sponsors.This makes petty loan company sponsors to lose the company's controlling stake,Transformation of the harsh conditions.

　　建议为小贷公司正名

Suggestions for small credit company name

　　小额贷款公司存在八大法律问题的根源在于立法滞后、法律形式较低、效力不足。解决问题的关键在于完善法律制度，对现有的法规进行重新梳理，制定效力更强的法律，如：条例等，使内容更加详细。

Small loan company has eight legal the root of the problem is that the legislation lagging/Legal form is low/Lack of effectiveness.The key to solve the problem is to perfect the legal system,The existing regulations to comb,Make effect stronger laws,if:Regulations, etc,Make more detailed content.

　　第一，明确身份定位。建议给小额贷款公司以合法的金融机构身份，让公司发展有法可依、有章可循。规定小额贷款公司是以服务“三农”和小企业为宗旨，从事小额放贷和融资活动的新型农村金融组织。在办理工商登记、税收征缴、土地房产抵押及动产和其他权利抵押、财务监督等事务时，应参照银行业金融机构对待，以此扫除小额贷款公司发展中的阻碍。

The first,Specific identity positioning.Suggestions for small loan companies with legitimate financial institutions identity,Let the development of the company work/rule-based.Provisions micro-credit company is service"Agriculture, countryside and farmers"And small enterprises for the purpose,Engaged in small loans and financing activities of the new type of rural financial organizations.At the industry and commerce registration/Tax collects pay/Land property mortgage and the chattel mortgage and other rights/Financial supervision in the affair,With reference to the banking financial institutions should be treated,To eliminate small loan companies in the development of the block.

　　第二，加强注册资本审查合规性。规定在小额贷款公司设立时，出资人应对其注册资本的来源提供证明。对于个人出资人，需要提供工资奖金收入的证明及有关个人所得税发票；如果是法人企业，需要提供财务报表证明企业获利及交过企业所得税，并且提供“第一桶金”的来源。只有证明注册资本的来源，提供真实合法的注册资金，才能防范洗钱行为，促进小额贷款公司健康发展。

The second,Strengthen the registered capital review compliance.Provisions in the small loans when a company is established,The contributor to the source of its registered capital provide proof.For individual investors,Need to provide wage premium income proof and the personal income tax invoice;If is a legal person enterprise,Need to provide financial statements that enterprise profit and paid enterprise income tax,And to provide"First bucket of gold"source.Only prove the source of the registered capital,To provide true and legal registered capital,To prevent money laundering behavior,To promote the healthy development of small loan companies.

　　第三，扩大可用资金，解决资金尴尬问题，成为小额贷款公司突破发展“瓶颈”必须面临的事务。一方面，采用增资扩股方式，提升小额贷款公司注册资本的最低限额和单一自然人、企业法人、其他社会组织及其关联方持有的股份限额。另一方面，扩大其资金来源，在准入金融体系的基础上，使其进入银行同业拆借市场，利用低利息的同业拆借解决资金问题。

The third,Expand available funds,To solve funds awkward questions,Become a small loan companies breakthrough development"bottleneck"Must face affairs.On the one hand,The way to increase endowment spread,Ascension small loans minimum amount of registered capital and a single natural person/An enterprise as a legal person/Other social organizations and its affiliated parties hold shares limit.On the other hand,To expand its capital source,In the access on the basis of the financial system,Make it into the interbank lending market,Using the low interest interbank lending overcome the problem of funds.

　　第四，限制关系人借贷。参照《商业银行法》及国外通常采取的限制关系人借贷或者限制关系人借贷总量的方法来保护小额贷款公司顺利发展。同时，明确关系人范畴。

The fourth,Limit party lending.reference[Commercial Banks]And foreign usually take to limit party lending or borrowing limit party of the total method to protect small loan companies smooth development.At the same time,Clear party category.

　　第五，明确监管主体。规定专门的小额贷款监督管理机构对小额贷款公司日常事务进行管理，明确监管机构及人民银行的管理范畴。由人民银行对小额贷款公司的利率、资金流向进行跟踪监测，并将小额贷款公司纳入信贷征信系统；同时，由专门的监管机构对小额贷款公司的日常事务、公司治理结构、贷款管理制度、内部控制、信息披露制度等内容进行监督管理。以此避免多头监管、真空监管。

The fifth,Clear regulation subject.Special provisions of microfinance supervision and administration institution of microfinance company daily affairs management,Regulators and clear of the people's bank of management category.The people's bank of small loan company's interest rate/Capital flows to carry on the track monitoring,And the small loan companies into the credit investigation system;At the same time,By special supervision mechanism of microfinance of routine work for the company/Corporate governance structure/Loan management system/Internal control/Information disclosure system and relevant supervision and administration.To avoid long supervision/Vacuum supervision.

　　第六，明确法律责任。为了有效地实现对小额贷款公司违法行为的有效行政制裁，按照《行政处罚法》规定的权限，为小额贷款公司的主管部门设置包括警告、罚款、没收违法所得、没收非法财物、责令停产停业、暂扣或者吊销许可证等行政处罚权。

The sixth,Clear legal responsibility.In order to effectively achieve the small loan companies illegal behavior of the effective administrative sanctions,According to the[The law on administrative punishments]The limits of authority as prescribed by,For small loan company departments set includes warning/fine/Confiscated of the illegal income/Confiscation of illegal goods/Closure shall be ordered to suspend production/On a temporary basis or revoke licence administrative punishment, etc.

　　第七，完善构建相关法律法规。应在《指导意见》的基础上，完善相关立法、构建效力更强的法律法规弥补小额贷款公司发展中存在的法律空缺问题。

The seventh,Constructing perfect relevant laws and regulations.Should be in[Guiding opinions]Based on,Perfect relevant legislation/Construct validity stronger laws and regulations make up small loan companies existing in the development of legal vacancy problem.

　　第八，降低小额贷款公司转型的门槛。在小额贷款公司向村镇银行转型条件方面，应重点考核小额贷款公司的法人治理情况和经营状况，把资本金情况、近年盈利情况及不良贷款等指标作为参考。允许小额贷款公司在民营企业控股的情况下转型为村镇银行，而不应把银行控股作为主要审核方面。

The eighth,To reduce the threshold of the transformation of small loan companies.In the small loans to town bank terms of transformation,Should focus on assessment small loan company's corporate governance and operating status,The capital situation/In recent years, profit and non-performing loans and index as a reference.Allow small loan companies in private enterprises holding under the condition of the transformation of village bank for,And should not put the bank holding as the main audit aspects.

　　（作者单位为中国人民银行鞍山市中心支行）

(The author unit for the people's bank of China anshan central subbranch of a bank)