2015年国家财税部门对金融企业贷款准备金所得税前扣除相关问题的政策进行调整。然而,金融企业贷款准备金计提与扣除在财务会计处理和税收法律规定之间仍存在差异。本文就两者差异进行对比分析并提出准备金税前扣除涉税风险的防范建议,为金融企业规避涉税风险提供借鉴。 In 2015, the state finance and tax department adjusted the policy on deducting relevant issues from the pre-tax income tax of financial enterprises. However, there are still some differences between the provisions and deductions of the loan reserves of financial enterprises between the financial accounting treatment and the tax legal provisions. This article compares the difference between the two and puts forward the precautionary measures to deduct the tax-related risk before the prepaid tax so as to provide reference for the financial enterprises to avoid the tax-related risks.