各省、自治区、直辖市和计划单列市国家税务局：根据各地的反映和要求，现对城市商业银行所得税几个业务问题明确如下：一、关于费用扣除问题。城市商业银行在计算应纳税所得额时，准予扣除的项目，一律按照税收法规的规定执行。财务、会计制度规定的列支项目、标准与税收法规 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: According to the reports and requests from all localities, several business problems concerning the income tax on urban commercial banks are hereby formulated as follows: I. Issues Concerning Charge Deduction. When calculating the amount of taxable income, the city commercial bank shall deduct the items subject to deduction according to the provisions of tax laws and regulations. Finance, accounting system provisions items, standards and tax regulations