Full text · 原文
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该文件非由国家税务总局牵头制定，查询结果仅供参考<br>
应纳税所得额,企业所得税,投资
Record · chinatax
ACC. 900064770
Notice of the Ministry of Finance and the State Administration of Taxation on the Policy for Pre-tax Deduction of Loan Loss Reserves of Financial Enterprises in Corporate 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
Issuer
—
Date
2012-01-29
Instrument
notice
Cited by
0
This notice specifies the policy for financial enterprises to deduct loan loss reserves before calculating corporate income tax, clarifying the scope and conditions for such deductions.