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:为了防范经营风险,促进金融企业及时核销资产损失,提高资产质量,准确核算损益,增强抵御风险的能力,自2001年1月1日起,金融企业实施了《金融企业呆账准备提取及呆账核销管理办法》。现就金融企业在企业所得税前扣除呆账损失的有关问题通知如下: State Administration of Taxation, Local Taxation Bureau and Local Taxation Offices of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Regions with Different Plans: In order to prevent operational risks, it is necessary to prompt financial institutions to write off asset losses in a timely manner, improve asset quality, accurately calculate gains and losses, and enhance their ability to resist risks Since January 1, 2001, financial enterprises have implemented the Measures for the Administration of Bad Debts Allowance and Write-Off of Financial Institutions. We hereby notify you of the relevant issues concerning the deduction of bad debt losses before the income tax of financial enterprises as follows: