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为了支持特殊行业的发展,财政部、国家税务总局根据行业特点和监管要求先后下文对金融保险业、证券期货业、中小企业信用担保机构等特殊行业(机构)提取或缴(交)纳的部分特殊准备金允许所得税前扣除。证券行业允许税前扣除依据的文件是《财政部、国家税务总局关于证券行业准备金支出企业所得税税前扣除有关问题的通知》(财税[2009]33号),但是该文的政策执行截止日为2010年12月31日。2012年2月26日,财政部、国家税务总局下发了《关于证券行业准备金支出企业所得税税前扣除有关政策问题的通知》(财税[2012]11
In order to support the development of special industries, the Ministry of Finance and the State Administration of Taxation, in accordance with the characteristics of the industry and the regulatory requirements, have successively extracted or paid (submitted) part of the special industries (institutions) such as the financial and insurance industry, securities and futures industries and the credit guarantee institutions for SMEs Special allowances allow for income tax deductions. The documents on which the securities industry allows pre-tax deduction are the "Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning the Deduction of Enterprise Income Taxes on the Expenditure of the Securities Industry (Cai Shui [2009] No. 33), but the policy implementation deadline December 31, 2010 On February 26, 2012, the Ministry of Finance and the State Administration of Taxation issued the Circular on Relevant Policies on Pre-tax Deduction of Enterprise Income Tax on the Reserve Expenditure in the Securities Industry (Cai Shui [2012] 11