detailed description:

1. According to the tax laws of China, the expenses incurred by enterprises in the course of operation can be deducted as costs, including the losses caused by loan guarantees. This means that enterprises can include loan guarantee losses in the cost category when calculating pre-tax profits, thus reducing taxable income.

2. In loan guarantee, the guarantor provides guarantee for the loan subject, and once the loan subject fails to repay the debt, the guarantor needs to bear corresponding responsibilities. If the guarantor suffers losses due to the guarantee, this part of the loss can be included in the cost category of the enterprise, so as to reduce the taxable income.

3. The pre-tax deduction of loan guarantee loss is based on the business behavior of the enterprise, aiming at ensuring the normal operation of the financial system. Guarantee behavior is one of the common risk management methods in the operation of enterprises, and allowing pre-tax deduction of guarantee losses is helpful to improve the operating efficiency of enterprises.

Summary:

The losses caused by loan guarantee can be deducted before tax. The pre-tax deduction of loan guarantee loss is based on the tax law, and it provides enterprises with the opportunity to reduce taxable income in the course of operation. This policy aims to support the risk management behavior of enterprises and promote the stable operation of the financial system.

Extended information:

In addition to the losses caused by loan guarantees, China's tax laws also stipulate other cost items that can be deducted before tax. For example, the purchase cost of raw materials, labor cost, tax expenditure and so on in the production process of enterprises belong to the category that can be deducted before tax. These regulations aim to encourage the normal business activities of enterprises and provide reasonable preferential tax policies to promote economic development.

in practice, enterprises need to confirm and report the correct costs and expenses according to the regulations of the tax authorities. At the same time, enterprises also need to ensure that the loan guarantee risks undertaken are assessed and managed in compliance, so as to reduce the occurrence of losses and ensure the legality and effectiveness of loan guarantees.

In short, the losses caused by loan guarantee can be deducted before tax. This policy is of great significance for supporting the risk management behavior of enterprises and promoting the stable operation of the financial system, and it also provides certain preferential tax benefits for enterprises.