国家税务总局公告2015年第25号为鼓励金融企业加大对涉农贷款和中小企业贷款力度,及时处置涉农贷款和中小企业贷款损失,增强金融企业抵御风险能力,根据《中华人民共和国企业所得税法》及其实施条例、《财政部国家税务总局关于企业资产损失税前扣除政策的通知》(财税(2009)57号)、《国家税务总局关于发布<企业资产损失所得税税前扣除管理办法>的公告》(国家税务总局公告2011年第25号) Announcement of the State Administration of Taxation No. 25 of 2015 In order to encourage financial enterprises to increase their lending to agriculture-related loans and small and medium-sized enterprises, timely handle loan-related loans to agriculture and small and medium-sized enterprises, and enhance the ability of financial enterprises to withstand risks, according to the “Enterprise Income Tax of the People’s Republic of China Law of the People’s Republic of China on the Implementation of the Law of the People’s Republic of China on the Implementation of the Law of the People’s Republic of China on the Implementation of the Law of the People’s Republic of China and its Implementation Regulations, the Notice of the Ministry of Finance and the State Administration of Taxation on the Deduction of Pre-tax Deduction of Enterprise Assets Losses (Cai Shui (2009) No. 57) Notice ”(State Administration of Taxation Announcement No. 25 of 2011)