Article 5 of Caishui [2015] No.9 stipulates that the provisions of Articles 1 to 4 of this Notice are no longer applicable to the pre-tax deduction policy of financial enterprises' loss reserves for agriculture-related loans and loans for small and medium-sized enterprises, which is implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Issues Concerning Pre-tax Deduction of Loss Reserves for Agriculture-related Loans and Loans for Small and Medium-sized Enterprises (Caishui [2003] No.3).
That is, when there are loans related to agriculture and small and medium-sized enterprises in the loans of financial enterprises, you can choose to implement the pre-tax deduction policy of reserves stipulated in document Cai Shui [20 15]3. First of all, we should divide all kinds of loans into two categories: one is agriculture-related loans and SME loans; The other is loans other than agricultural loans and SME loans. According to the Guiding Principles of Loan Risk Classification (Yinfa [2001] No.416), loans related to agriculture and small and medium-sized enterprises are divided into five categories: normal, concerned, secondary, suspicious and loss, and loans related to concern, subprime, suspicious and loss are accrued by 2%, 25%, 50% and 60% respectively. Loans other than agriculture-related loans and loans for small and medium-sized enterprises shall be provided with loan loss reserves according to the provisions of Caishui [2015] No.9 document, and deducted before tax.
Financial enterprises are not allowed to implement the document Caishui [2065438+05] No.3. The loan loss reserve can be accrued from the total loan balance in accordance with the provisions of the document Caishui [2065438+05] No.9, that is, the loan loss reserve is accrued for all loans at the ratio of 1% and deducted before tax. According to the provisions of the loan asset scope.
Loan loss reserve
Document Caishui [2065 438+05]9 clearly stipulates the scope of loan assets that are allowed to be withdrawn before tax, and the loan assets impairment reserves that financial enterprises need to bear risks and losses can be deducted before tax.
For example, the attached table: the scope of loan assets that are allowed to withdraw the loan loss reserve before tax.
According to the Notice of the People's Bank of China on Printing and Distributing the Guidelines for the Provision of Bank Loan Losses (Yinfa [2002] No.98), the provision for loan losses covers assets that bear risks and losses, including loans (including mortgage, pledge, guarantee and other loans), bank card overdraft, discount, bank acceptance bill advances, letter of credit advances, guarantee advances, import and export bills, borrowing funds and so on. The provisions of Caishui [2065438+05] No.9 and Yinfa [2002] No.98 are basically the same.
Taxpayers should pay attention to distinguish which assets bear risks and losses and which assets do not bear risks and losses in their daily business activities, and the accrued loss reserves cannot be deducted before tax.
The order of deducting loan losses when calculating taxable income
Document Caishui [2065438+05] No.3 and Document Caishui [2065438+05] No.9 stipulate that eligible loan losses incurred by financial enterprises should be deducted from the loan loss reserve that has been deducted before tax, and the insufficient part can be deducted when calculating the taxable income according to the facts.
The formula for calculating the loan loss reserve allowed for pre-tax deduction in the current year of financial enterprises stipulated in the document Caishui [2065438+05] No.9 is: loan loss reserve allowed for pre-tax deduction in the current year = balance of loan assets allowed for loan loss reserve at the end of this year? 1%- balance of loan loss reserve deducted before tax as of the end of last year.
Financial enterprises are required to calculate the amount of loan loss reserve that should be accrued in the current year and declare and deduct it before tax, and then reduce the loan loss reserve to calculate the balance of loan loss reserve at the end of the current year.
For example, a county-level commercial bank's year-end loan loss reserve balance of 20 1 1 10,000 yuan, loan loss of 4 million yuan in 20 14 years, year-end loan balance of1300,000 yuan, and enterprise's actual loan loss reserve of 5 million yuan in 20 14 years.
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Management Measures for Pre-tax Deduction of Enterprise Asset Losses (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.25, 20 1 1), enterprises should carry out accounting treatment when reporting asset losses.
When the enterprise makes provision for loan loss on 20 14: (unit: 10,000 yuan, the same below)
Debit: Asset impairment loss of 500
Loan: loan loss reserve 500.
When writing off loan losses in the current year:
Debit: loan loss reserve 400
Loan: loan 400.
20 14 year loan loss reserve allowed for pre-tax deduction = 130000? 1%-1100 = 200 (ten thousand yuan). The loan loss occurred in that year was 4 million yuan, the loan loss reserve deducted before tax was130,000 yuan, and the balance was 9 million yuan.
When calculating the pre-tax deductible loan loss reserve, it is impossible to directly deduct the loan loss of 4 million yuan this year from the loan loss reserve balance of 1 1 10,000 yuan at the end of last year, and then accrue the loan loss reserve of 6 million yuan, resulting in the loan loss reserve balance of130,000 yuan this year.
If the loan loss occurred in that year was 6.5438+0.4 million yuan, the loan loss reserve allowed to be deducted before tax in that year was 6.5438+0.3 million yuan? 1%-1100 = 200 (ten thousand yuan), the accounting treatment of loan loss140 thousand yuan is the same, but the balance after deducting loan loss reserve130 thousand yuan before tax is negative100 thousand yuan, which is not enough to offset.
In 20 14, when the enterprise income tax is settled, financial enterprises should fill in the tax adjustment schedule of special industry reserves (105 120) to adjust the loan loss reserve. The tax adjustment schedule of special industry reserves requires that the account amount and tax amount of financial enterprise reserves be filled in, the account amount should be filled in the amount included in the current profit and loss, and the tax amount should be filled in the amount allowed to be deducted before tax according to the tax law. In the case that the amount of loan loss reserve actually accrued by the enterprise is different from the tax policy, an annual subsidiary ledger of loan loss reserve should be established to accurately reflect the book accrual and pre-tax deduction of loan loss reserve in each year.
When the loan lost 4 million yuan. Fill in the attached declaration form 1: tax adjustment schedule of special industry reserves.
When the loan loss in that year is140,000 yuan, the loan loss reserve130,000 yuan deducted before tax is not enough to be deducted, and the remaining loan loss10,000 yuan can be directly deducted when calculating the taxable income in that year. When the loan loss is written off, the loan loss reserve will be offset, and it will not be directly included in the profit and loss. The loan loss of RMB 6,543,800,000 will be directly included in the tax, and then the tax will be adjusted.
Attach a declaration form, and fill in 2: Schedule of Tax Adjustment for Special Industry Reserves.