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| Notice of the Ministry of Finance and the State Administration of Taxation on Policies for the Deduction of Reserves Before Payment of Enterprise Income Tax by Credit Guarantee Institutions for Small and Medium-Sized Enterprises | | 财政部、国家税务总局关于中小企业信用担保机构有关准备金企业所得税税前扣除政策的通知 |
(No. 25 [2012] of the Ministry of Finance) | |
（财税[2012]25号） |
In accordance with the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China | |
根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》的有关规定，现就中小企业信用担保机构有关税前扣除政策问题通知如下： |
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| I. Guarantee indemnity reserves set aside by qualified credit guarantee institutions for small and medium-sized enterprises at a percentage of no more than 1% of the year-end guarantee liability balance for the year may be deducted before payment of enterprise income tax. The balance of guarantee liability reserves set aside in the previous year shall concurrently be converted into income for the current period. | | 一、符合条件的中小企业信用担保机构按照不超过当年年末担保责任余额1%的比例计提的担保赔偿准备，允许在企业所得税税前扣除，同时将上年度计提的担保赔偿准备余额转为当期收入。 |
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II. Unearned liability reserves set aside by qualified credit guarantee institutions for small and medium-sized enterprises at a percentage of no more than 50% of the income from guarantee fees for the year may be deducted before payment of enterprise income tax. The balance of unearned liability reserves set aside in the previous year shall be concurrently converted into income for the current period.
．．．．．． | | 二、符合条件的中小企业信用担保机构按照不超过当年担保费收入50%的比例计提的未到期责任准备，允许在企业所得税税前扣除，同时将上年度计提的未到期责任准备余额转为当期收入。
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