本报记者 林晓 北京报道

Our reporter Lin xiao reports from Beijing

　　“小额贷款公司现在身份有点不伦不类。”3月7日，全国人大代表、奥克斯集团董事长郑坚江接受《华夏时报》记者采访时，强烈呼吁小贷公司按金融企业管理。

"Small loan company now identity is neither fish nor fowl."On March 7,,The National People's Congress/Oakes, chairman of Zheng Jianjiang accept it[Chinese times]Reporter in an interview,Strong calls for small loan companies in financial management.

　　据悉，小额贷款公司自2008年试点成立以来，发展较快，尤其在民营经济发达的江浙地区。据人民银行数据，到2012年11月末，全国经批准成立的小贷公司达到5948家，贷款余额达到5637亿元。小贷公司为缓解三农及小微企业融资困难、平抑民间借贷利率水平、贡献税收等均起到较明显的作用。

It is understood,Small loan company pilot since 2008 since its establishment,Develop faster,Especially in the private economy developed in jiangsu and zhejiang area.According to the people's bank data,Until the end of November 2012,The country approved the establishment of small loan companies to 5948,Loan balance of 563.7 billion yuan.Small loan company to alleviate agriculture, rural areas and farmers and small micro enterprise financing difficulties/Ease of folk lending interest rates/Contribution to the tax plays a significant role.

　　与此同时，小贷公司发展也面临诸多问题。郑坚江表示，目前主要问题表现在：一是身份和地位有待进一步明确；二是融资渠道较窄、融资杠杆率偏低；三是税收负担较重；四是存在多头管理现象。

At the same time,Small loan company development also faces many problems.Zheng Jianjiang said,At present main problems in performance:One is the identity and status remains to be further defined;Secondly, a narrow financing channels/Financial leverage is low;Third, the tax burden is heavier;There are four bulls management phenomenon.

　　他呼吁，尽快解决小贷公司的身份和地位问题，按照金融企业进行管理。“只有法律地位、身份问题解决了，其他问题才好解决。”

He called for,Solve the problem of the identity and status of the small loan company as soon as possible,According to the financial enterprise management."Only legal status/Identity problem solved,Other problems to solve."

首要问题是身份和法律地位 Primary problem is the identity and status in law

　　名不正则言不顺。

No name.

　　郑坚江说，自诞生之日起，小贷公司虽然从事金融业务但不享受金融企业待遇，这种矛盾身份导致现实经营中的诸多困难。

Zheng Jianjiang said,From the date of birth,Although small loans company engaged in financial business but does not enjoy the benefits of financial enterprises,This contradiction identity leads to the difficulties in real business.

　　2008年银监发23号文件中，一方面明确小贷公司经营小贷业务，应执行国家金融方针和政策，另一方面又没有明确其是金融机构，因此小贷公司至今不能享有金融企业应有的待遇和政策，无法得到法律的有效保护。

2008 silver JianFa 23 file,On the one hand, small loan company is running a small business loan,Shall implement the national financial policy and policy,On the other hand, there is no clear it is financial institutions,Therefore small loan company still could not enjoy financial enterprises should have treatment and policies,Can't get the effective protection of the law.

　　同时，现行法规对小贷公司的银行融资限额未做区分，统一规定为小贷公司只能向银行融资不超过资本金0.5倍。由于融资渠道较窄，融资杠杆率偏低，小贷公司贷款扩张能力及经营效益均受影响。

At the same time,Regulation of small loan companies do not distinguish between bank financing limit,Uniform to bank financing for small loan companies can only be no more than 0.5 times the capital.Due to the narrow financing channels,Financial leverage is low,Small loan company loan expansion ability and the business benefits are affected.

　　在郑坚江看来，小贷公司的税负也较重。据悉，小贷公司目前按普通工商企业的税收标准征收5.56%的营业税及附加25%的所得税，所缴税收约占全部利润的三分之一。小贷公司的营运资本来自民企，所得收益均要缴所得税，而商业银行营运资金大部分来自公众存款，其支付的存款利息却可以税前扣除，待遇明显不平等。

It seems to Zheng Jianjiang,Small loan company's tax burden is heavier.It is understood,Small loan company is industrial and commercial tax in accordance with the ordinary standard 5.56% business tax and additional 25% tax,Pay tax accounts for about one-third of all profits.Small loan company's working capital from private companies,Proceeds are to pay income tax,In most commercial Banks working capital deposits from the public,The pay can be deducted pre-tax savings interest,Treatment of obvious inequality.

　　郑坚江还介绍，由于小贷公司资金成本高、杠杆率低、税负重，迫使其发放较高利率的贷款。高利率的贷款必然带来高风险，由此出现大量的不良贷款无法收回，最终引发诸多法律纠纷，这已成为小贷公司发展中的一个突出问题。特别是内部人员违规违法发放贷款、失职、滥用职权、高利转贷等犯罪行为时有发生。但由于小贷公司不是金融企业，无法按现行的《刑法》有关条款来追究上述人员的法律责任，这直接造成小贷公司发展受影响。

Zheng Jianjiang also introduced,Because of the small loan company cost of capital is high/Leverage is low/Heavy tax burden,Forcing its lending for higher interest rates.High interest rates will bring high risk of the loan,Thus a large number of bad loans will not be repaid,Eventually lead to many legal disputes,It has become a prominent problem in the development of small loan companies.Internal personnel especially violations, illegal loans/Dereliction of duty/Abuse of power/Gregory crimes such as money to happen from time to tome.But not because of the small loan company financial companies,Not according to the current[The criminal law]Relevant provisions to the legal responsibility shall be investigated for the staff,This directly affected small loans company development.

　　另外，小贷公司目前也存在多头管理现象。“工商局、金融办、银监局、人民银行好像都在管，最好能直接对口一个部门来管理。”可归为新型地方金融企业

In addition,Small loan company has multiple management phenomenon at present."Industrial and commercial bureau/The financial office/branch/Seems to be in the people's bank of tubes,Best can direct counterpart to manage a department."Financial companies can be classified into new places

　　针对上述问题，郑坚江建议，首先应该明确小贷公司是“新型地方金融企业”的身份和地位，让小贷公司享受金融企业应有的政策待遇，并对非国有金融机构从业人员与国有金融机构工作人员适用相同的法律约束。

According to the above problem,Zheng Jianjiang advice,Should first clear small loan company is"New local financial enterprises"The identity and status,Let the small loan company enjoy treatment of financial enterprises should have policies,And practitioners of non-state financial institutions and state-owned financial institutions staff the same laws apply.

　　他解释，小贷公司设立初衷是为了缓解小微经济的融资困难，作为银行业的补充，开展小额资金借贷的金融业务。小贷公司经地方金融管理机关批准设立，接受地方金融管理部门的监管，所以小贷公司应该属于地方性金融企业。建议由地方政府和银监会共同颁发“地方经营金融业务许可证”，执行金融企业的财政税收政策，享受和金融机构同等的政策和税收待遇。

He explained,Small loan company is designed to ease the financing difficulty of small micro economy,As a supplement to the banking industry,To develop microfinance lending financial operations.Small loan company established with the approval of local organs of financial management,Accept the oversight of the department of local financial management,So the small loan company should belong to the local financial enterprises.Suggested by the local government and the China banking regulatory commission jointly issued"Local license to conduct financial business",Perform financial fiscal and tax policies of the enterprise,Enjoy the same policy and tax treatment and financial institutions.

　　同时，为有效遏制小贷公司从业人员违法犯罪行为的发生，小贷公司从业人员应与国有金融机构工作人员一样适用《刑法》中的签订、履行合同失职被骗罪，国有公司、企业、事业单位人员失职罪、滥用职权罪、高利转贷罪和违法发放贷款罪等相关条款。

At the same time,To effectively curb the small loan company workers, illegal and criminal behavior,Small loan company staff should work with state-owned financial institutions personnel as applicable[The criminal law]To sign in/To perform the contract breach of duty was tricked into sin,State-owned companies/enterprise/Business unit staff dereliction of duty crimes/Abuse of power crime/Gregory rolling of sin and crime of illegal loans and other related items.

　　郑坚江还建议，适当扩大小贷公司向银行的融资比例。银行对小贷公司的经营质量和信息程度可进行跟踪评级，根据评级水平，对小贷公司的融资比例进行差别化管理。他建议小贷公司向银行融资比例限额提高到1:1或1:2。

Zheng Jianjiang also suggested that,Appropriate to expand financing proportion of small loan companies to Banks.Bank small loans the company's operating quality and the degree of information can be tracked,According to the rating levels,For a small loan financing proportion differential management of the company.He suggested that small company to the bank loan financing quota proportion to 1:1 and 1:2.

　　此外，郑坚江建议，适当减轻小贷公司的税收负担。建议小贷公司也能享受现有农村金融机构有关税收优惠政策（财税【2010】4号）：对农户小贷的利息收入，免征营业税；对农户小贷的利息收入在计算纳税所得额时，按90%计入收入总额；对小贷公司的贷款利息收入按现有农村金融机构3%的税率征收营业税。

In addition,Zheng Jianjiang advice,Appropriate to reduce the tax burden of small loan company.Advised small loan companies can also enjoy the existing rural financial institutions relevant preferential tax policies(The fiscal and taxation[2010]No. 4):Interest income of farmers small loans,Shall be exempted from business tax;Interest income of farmers small loans when calculating the taxable income amount,Included in the total revenue by 90%;For a small loan company's loan interest income according to the existing rural financial institutions levy business tax rate of 3%.

　　郑坚江还表示，小贷公司的运营资金主要是企业股东投入的股本金，应该给予一定的成本扣除，建议在计算纳税所得额时对股本金按银行贷款利率或者至少按银行存款利率在税前予以扣除。

Zheng Jianjiang also said,Small loan company's working capital is the enterprise shareholders equity investment,Should offer certain costs deducted,Advice when calculating the taxable income amount of equity capital by bank loan interest rates or at least by bank deposit rates in pre-tax deduction.