1994年实施新税制时，《中华人民共和国企业所得税暂行条例实施细则》明确规定，纳税人按财政部的规定提取的坏帐准备金准予在计算应纳税所得额时扣除。显然这“财政部的规定”是指《企业财务通则》和分行业财务会计制度的规定，即当时对坏帐准备的税收处理上与财务会计处理是 When the new tax system was implemented in 1994, the Detailed Implementation Rules of the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax clearly stipulated that the allowance for bad debts withdrawn by taxpayers in accordance with the provisions of the Ministry of Finance should be deducted when calculating the taxable income. Obviously this “provisions of the Ministry of Finance” refers to the “General Rules for Corporate Finance” and the provisions of the sub-sector financial and accounting system, that is, when the tax treatment of bad debt preparation and financial accounting is