DocumentNo. [2006]563 of the Development and Reform Commission stipulates that the basic conditions for tax exemption of credit guarantee institutions are: 1. With the consent of the government authorized department (government small and medium-sized enterprise management department), it is registered as an enterprise legal person according to law, mainly engaged in providing guarantee services for small and medium-sized enterprises. 2. Taking profit as the main purpose, the charging standard of guarantee business shall be approved by the competent department of small and medium-sized enterprises of the local people's government and the competent price department of the people's government at the same level. 3. It has a sound internal management system and the ability to provide guarantees for small and medium-sized enterprises, with outstanding business performance, and has a sound mechanism for pre-evaluation, in-process monitoring, post-recovery and disposal of insured projects; The registered capital exceeds 20 million yuan. 4. The accumulated loan guarantee amount of small and medium-sized enterprises accounts for 80% of the total amount of their accumulated guarantee business, and the guarantee balance provided for a single insured enterprise does not exceed 65,438+00% of the total paid-in capital of the guarantee institution itself, and the maximum single guarantee liability does not exceed 40 million yuan. 5. The magnification of the guarantee fund and the guarantee loan shall not be less than 3 times, and the compensation amount shall not exceed 5% of the guarantee fund. 6. Accept the supervision of the local government's small and medium-sized enterprise management department, and submit the guarantee business and financial accounting statements to the local government's small and medium-sized enterprise management department as required.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.