According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Tax Policy of Small Loan Companies (Cai Shui [2017] No.48), "III. 1 October 20 17 to1to February 20 19 to 3 1. The specific policy caliber is implemented in accordance with the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Relevant Policies for Pre-tax Deduction of Enterprise Income Tax for Loan Loss Reserves of Financial Enterprises (Cai Shui [2015] No.9). "