|
|
|
Announcement of the Ministry of Finance and the State Taxation Administration on Policies Concerning the Pre-tax Deduction of Financial Enterprises' Loss Reserves for Agriculture-Related Loans and Loans for Small and Medium-Sized Enterprises
[Effective]
|
|
财政部、税务总局关于金融企业涉农贷款和中小企业贷款损失准备金税前扣除有关政策的公告
[现行有效]
|
|
|
|
|
|
|
|
|
|
|
|
| Announcement of the Ministry of Finance and the State Taxation Administration on Policies Concerning the Pre-tax Deduction of Financial Enterprises' Loss Reserves for Agriculture-Related Loans and Loans for Small and Medium-Sized Enterprises | | 财政部、税务总局关于金融企业涉农贷款和中小企业贷款损失准备金税前扣除有关政策的公告 |
| (Announcement No. 85 [2019] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2019年第85号） |
| 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 policies concerning the deduction of financial enterprises' loss reserves for agriculture-related loans and loans for small and medium-sized enterprises before the payment of enterprise income tax are hereby announced as follows: | | 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公告如下： |
I. Loan loss reserves calculated and set aside by a financial enterprise at any of the following rates after it conducts the risk classification of its loss reserves for agriculture-related loans and loans for small and medium-sized enterprises in accordance with the Guidelines for Loan Risk Classification (No. 54 [2007], CBRC) are allowed to be deducted in the calculation of taxable income:
．．．．．． | | 一、金融企业根据《贷款风险分类指引》（银监发〔2007〕54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：
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | | | | | | |
Scan QR Code and Read on Mobile
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. Lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials as we dynamically expand content.
|
|
|
|
|
|