From 20 19 1 10 to 2023 1 2, financial enterprises such as policy banks, commercial banks, finance companies, urban and rural credit cooperatives and financial leasing companies are allowed to deduct loan loss reserves before tax in the current year = the balance of loan assets that are allowed to withdraw loan loss reserves at the end of this year × 1.

Second, analysis

The Ministry of Finance and State Taxation Administration of The People's Republic of China issued an announcement to clarify the pre-tax deduction policy of enterprise income tax for policy banks, commercial banks, finance companies, urban and rural credit cooperatives and financial leasing companies to withdraw loan loss reserves. Loan assets that are allowed to withdraw loan loss reserve before tax include: loans, bank card overdrafts, discounts, credit advances, import and export bills, interbank lending, receivable financial leasing and other risky assets with loan characteristics, as well as foreign loans lent by financial enterprises and bearing the responsibility of external repayment, including loans from international financial organizations, foreign buyer's credit, foreign government loans, unconditional loans from Japan Bank for International Cooperation and mixed loans from foreign governments.

Three. Types of loan loss reserve:

1, special reserve, which refers to the loan loss reserve accrued for different types of loans according to their inherent loss degree or historical loss probability according to the loan risk classification results;

2. Special reserve refers to the loan loss reserve drawn according to a certain proportion for specific risks in the loan portfolio;

3. General reserve, also known as general reserve, is a loan loss reserve drawn according to a certain proportion of the loan balance.