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财税[2009]64号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据《《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》的有关规定,现就政策性银行、商业银行、财务公司和城乡信用社等国家允许从事贷款业务的金融企业提取的贷款损失准备税前扣除政策问题,通知如下:
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and State Planning Municipality: According to the “Enterprise Income Tax Law of the People’s Republic of China” and the “Chinese People’s Republic of China Republic of China Enterprise Income Tax Law, ”the relevant provisions of the current policy banks, commercial banks, financial companies and urban and rural credit cooperatives and other countries to allow loans to finance the loan losses of enterprises to prepare for pre-tax deduction policy issue, notify the following: