Introduction: Solve to give authority about " loan loss whether before having duty, deduct? " problem, it is small below the data that compiles summary to arrange, add small a bit opinion that write, the hope can help you solve, look together please next:
Loan loss whether before having duty, deduct?
Answer: Can duty front row is raised
Financial company is engaged in allowing the loan business that pursue, press remaining sum of loan capital fund 1% plan the loan loss reserve that raise, ; can be deducted before duty but entrust loan to wait not to assume risk and losing asset to must not extract loan loss to prepare to be deducted before duty
The money of experience agriculture loans of financial company and medium and small businesses borrow money, the experience that classifies extraction farming before with medium and small businesses loan loss reserve captures tax, deduct, it is respectively pay close attention to kind of loan specified amount 2% , sub of kind of loan specified amount 25% , doubtful of kind of loan specified amount 50% , loss kind 100% of loan specified amount.
What reserve can be deducted before duty?
According to law of enterprise income tax the 10th sets, answer in computation without the reserve defray of check and ratify must not deduct when specified amount of pay taxes income. Carry out byelaw according to law of enterprise income tax fiftieth 5 regulations, the reserve defray without check and ratify is to show each asset that does not accord with Wu of finance of the State Council, duty to be in charge of a branch to set decreases value preparation, risk preparation to wait for reserve defray.
The reserve defray that allows to deduct before duty at present has:
Wealth tax [the tax of wealth of; of defray of reserve of negotiable securities industry that 2009]33 date file sets [the tax of wealth of; of defray of insurance company reserve that 2009]48 date file sets [tax of 2009]64 date, wealth [the financial company that 2009]99 date file sets borrows money loss reserve.
" total bureau of national tax Wu the announcement that about enterprise income tax a certain number of duty Wu in carrying out handle an issue " (country duty cases [2009]202 date) the 2nd regulation: "Basis " executive byelaw " fiftieth 5 regulations, the reserve that except total bureau of the Ministry of finance and national tax Wu approve plan raises can buckle except before duty, before each capital fund that other industry, enterprise plan raises decreases the reserve such as value preparation, risk preparation to all do not get tax, deduct.
Loan loss whether before having duty, deduct? The ground is little if making up solution content to look, can make be deducted before duty, specific item can consult our above paragraphs content, the hope is helpful to you!
