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财税[2012]5号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局: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,现就政策性银行、商业银行、财务公司、城乡信用社和金融租赁公司等金融企业提取的贷款损失准备金税前扣除政策问题,通知如下:
Finance Bureau (SAT), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: According to the “Enterprise Income Tax Law of the People’s Republic of China” and the “People’s Republic of China Enterprise Income Tax Law Enforcement Regulations ”, the policy on pre-tax deduction of loan loss reserves drawn on financial enterprises such as policy banks, commercial banks, financial companies, urban and rural credit cooperatives and financial leasing companies is hereby notified as follows: