A discussion on Chinas loan-loss tax law system improvement（讨论中国的贷款损失税法体系的改进）.docVIP

A discussion on China’s loan-loss tax law system improvement Network of paper to write: [Abstract] loan losses to commercial banks in the course of business loans being paid for losses suffered due to all causes, the risk of loan losses is the main risk facing banks for loan losses as banks part of the cost, should the calculation of income tax and tax payable be deducted, but the current loan-loss tax system is not perfect, to some extent hindered the Bank in full and on time provision for reserve is not conducive to risk prevention and maintenance of financial stability . [Papers] loan losses, the tax system to improve Status of, our loan loss tax law system Order to adapt to the development of domestic and international economic and financial situation changes, China’s loan-loss tax system has been constantly adjust our loan loss provisions of the tax system are scattered some normative documents, the main contents include the following aspects : (Identified loan losses Will should gt;gt; lt;lt; Ministry of Finance State Administration of Taxation on the notice of the loss of corporate assets tax deduction policy (Cai Shui (2009 57) the first time, loan losses from past bad debt losses carve listed individually clear, while also explicitly accounts receivable and advances into the loan class and non-lending, the notice also specifically enumerated eleven specific conditions to confirm the loan loss, and the finance of the State, the tax department under the other conditions “as a fallback provision Write, do a good job to prepare the policy after the financial and tax departments respond to new situations and new problems in the economic life. (B of loan loss provisioning A long time, China’s commercial banks are universal and loan classification to adapt the five classification provision of law, in recent years, with the implementation of new accounting standards, of a few large joint-stock commercial bank with international standards,