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Notice of the Ministry of Finance and the State Taxation Administration on Issues Concerning the Policies for the Deduction of the Expenditure of the Shanghai International Energy Exchange on Risk Reserves and Futures Investor Protection Funds before the Payment of Enterprise Income Tax [Effective]
财政部、税务总局关于上海国际能源交易中心有关风险准备金和期货投资者保障基金支出企业所得税税前扣除政策问题的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Taxation Administration on Issues Concerning the Policies for the Deduction of the Expenditure of the Shanghai International Energy Exchange on Risk Reserves and Futures Investor Protection Funds before the Payment of Enterprise Income Tax 

财政部、税务总局关于上海国际能源交易中心有关风险准备金和期货投资者保障基金支出企业所得税税前扣除政策问题的通知

(No. 32 [2019] of the Ministry of Finance) (财税〔2019〕32号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Finance Bureau of Xinjiang Production and Construction Corps; and offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: 各省、自治区、直辖市、计划单列市财政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:
In accordance with the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China, the issues concerning the policies for the deduction of the expenditure of the Shanghai International Energy Exchange Co., Ltd. (“INE”) on risk reserves and futures investor protection funds before the payment of enterprise income tax are hereby specified as follows: 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,现就上海国际能源交易中心股份有限公司(以下称上海国际能源交易中心)风险准备金和期货投资者保障基金支出企业所得税税前扣除有关政策问题明确如下:
I. The risk reserve provisions made by the INE according to the Regulation on the Administration of Futures Trading, the Measures for the Administration of Futures Exchanges and the Interim Provisions on the Financial Management of Commodity Futures Trading at 20% of income from commission charges collected from its members shall be deductible before the payment of enterprise income tax, provided that the balance of risk reserves reaches the prescribed amount.   一、上海国际能源交易中心依据《期货交易管理条例》、《期货交易所管理办法》和《商品期货交易财务管理暂行规定》的有关规定,按其向会员收取手续费收入的20%计提的风险准备金,在风险准备金余额达到有关规定的额度内,准予在企业所得税税前扣除。
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