Issued: January 29 2012
Effective: January 1 2011 to December 31 2013
Main contents: The scope of loan assets for which pre-tax allocation of loan loss reserves is permitted shall be as follows:
Ministry of Finance and State Administration of Taxation, Circular on the Policy of Deducting Loan Loss Reserves of Financial Enterprises before Enterprise Income Tax
财政部、国家税务总局关于金融企业贷款损失准备金企业所得税税前扣除政策的通知
Pre-tax allocation of lease financing receivables allowed for financial enterprises.
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