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.
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(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