Circular on the Policy of Deducting Loan Loss Reserves of Financial Enterprises before Enterprise Income Tax

关于金融企业贷款损失准备金企业所得税税前扣除政策的通知

Pre-tax allocation of loan loss reserves for lease financing receivables allowed for financial enterprises.

(Issued by the Ministry of Finance and the State Administration of Taxation on January 29 2012 and effective as of January 1 2011 to December 31 2013.)

(财政部、国家税务总局于二零一二年一月二十九日发布，自二零一一年一月一日起至二零一三年十二月三十一日止执行。)

Cai Shui [2012] No.5

Finance Departments (Bureaux), Offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans and the Finance Bureau of Xinjiang Production and Construction Corps:

财税 [2012] 5号

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