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各省、自治区、直辖市和计划单列市国家税务局:《金融企业呆账损失税前扣除管理办法》(国家税务总局4号令)规定,金融企业发生的呆账损失需经税务机关审批方可税前扣除。为了加强金融企业呆账损失税前扣除的管理,现对金融企业呆账损失税前扣除审批事项明确如下:一、以下金融企业
State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Measures for the Administration of Deductions before Taxes on Bad Loans Losses by Financial Enterprises (Order No. 4 of the State Administration of Taxation) stipulate that the losses on doubtful debts incurred by financial enterprises shall be subject to tax authorities’ approval before tax deduction. In order to strengthen the management of the tax deduction of the bad debt losses of financial enterprises, the items of tax deduction and approval before the loss on bad loans of the financial enterprises are as follows: 1. The following financial enterprises