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财税〔2015〕3号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》的有关规定,现就金融企业涉农贷款和中小企业贷款损失准备金的企业所得税税前扣除政策,通知如下:一、金融企业根据《贷款风险分类指导原则》(银发〔2001〕416号),对其涉农贷款和中小企业贷款进行风险分类后,按照以下比例计提的贷款损失准备金,准予在计算应纳税所得额时扣除:
Finance Bureau (bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the plan: Cai Shui [2015] No. 3 According to the “Enterprise Income Tax Law of the People’s Republic of China” and the “People’s Republic of China Corporate Income Tax Law, ”the relevant provisions of the financial enterprises on agriculture loans and SME loan losses reserve corporate income tax deduction policy, as follows: First, the financial enterprises under the“ guidelines for the classification of loan risk ” 2001] No.416), after making a risk classification of its loans for agriculture-related loans and SME loans, the provision for loan losses accruing in the following proportion shall be deducted when calculating taxable income: