根据《国家税务总局关于农村信用合作社县联社管理费问题的批复》（国税函[ 2000] 521 号）精神，经研究，同意对县联社当年按规定提取的管理费不足使用的，经当地主管国税机关审核确认，由省信用合作协会汇总报省国税局批准后，其差额部分，可向其直属营业部分摊，并准予税前 According to the “Reply of the State Administration of Taxation on the Management Fees of County Associations and Associations of Rural Credit Cooperatives” (Guoshuihan [2000] No. 521), after researching and agreeing to be under-utilized by the county association in accordance with the regulations on drawing fees in the current year, The competent tax authorities audit confirmed that the Provincial Association of Credit Cooperatives reported to the provincial tax authority for approval, the difference can be part of the immediate business department, and pre tax