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贷款损失准备金是指金融企业按照会计谨慎性原则,合理估计贷款可能发生的损失计提的准备金。根据《企业所得税法》和财政部、国家税务总局的相关政策规定,金融企业的贷款损失准备金可以在税前扣除。《财政部国家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问题的通知》(财税〔2015〕3号)(以下简称“3号文”)和《财政
Loan loss reserve refers to the financial enterprises in accordance with the principle of prudent accounting, a reasonable estimate of the loan may be made by the provisions of the loss. According to the “Enterprise Income Tax Law” and the relevant policies and regulations of the Ministry of Finance and the State Administration of Taxation, the loan loss reserves of financial enterprises can be deducted before taxation. Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Deduction of Pre-tax Deduction for Agricultural Loan and SME Loan Loss in Financial Enterprises (Cai Shui [2015] No.3) (hereinafter referred to as “No. 3”) and "