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一、关于贷款呆账损失的税务处理问题信用社在清产核资中,应对各项贷款进行全部、认真的清理核实。对清理出来的贷款呆账损失,按照国家税务总局《金融企业呆账损失税前扣除管理办法》(国家税务总局令第4号)和《国家税务总局关于金融企业呆账损失税前扣除审批事项的通知》(国税
I. Issues Concerning the Tax Treatment of Bad Loan Losses The credit cooperatives should carry out all and serious clean-up and verification of loans in the course of liquidation and capital verification. In respect of the loss of doubtful loans, the loan losses in accordance with the Measures of the State Administration of Taxation on the Administrative Measures for the Deduction of Bad Loans Losses before Financial Institutions (No. 4 of the State Administration of Taxation) and the Circular of the State Administration of Taxation on the Issues Concerning the Tax Deductions before Tax Deductions of Losses of Financial Institutions (National tax