根据《企业所得税暂行条例》及其《实施细则》和国家税务总局国税发［1996］201号规定，除国家税收法规（指条例、细则、财税字、国税发、国税函等文件）明确规定外，企业不得计提税收法规规定以外的准备金作为费用于税前扣除，而应在实际发生时据实扣除。因此，除《实施细则） Pursuant to the Provisional Regulations on Enterprise Income Tax and its Implementing Rules and Guoshuifa [1996] No.201 of the State Administration of Taxation, in addition to the express stipulations of the State Tax Laws and Regulations (refer to the regulations, rules and regulations, fiscal and taxation letters, , The enterprise shall not accrue the provisions other than those stipulated in the tax laws and regulations as expenses before tax deduction but shall be deducted when it actually occurs. Therefore, except “Regulations”