Notice of the Ministry of Finance and the State Administration of Taxation on Policies Regarding the Pre-tax Deduction of Enterprise Income Tax for Securities Industry Reserve Expenditures
财政部国家税务总局关于证券行业准备金支出企业所得税税前扣除有关政策问题的通知
This document addresses the policy for pre-tax deduction of enterprise income tax related to reserve expenditures in the securities industry, clarifying the applicable scope and conditions.