Pre Tax Deduction For Loan Loss Reserve For Small And Medium Sized Enterprises

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The Circular of the State Administration of Taxation on the issues concerning financial enterprises' agricultural loans and pre tax deduction of loan loss reserve for small and medium enterprises (fiscal 2015 [3]) provides that financial enterprises shall, according to the guiding principles of loan risk classification (No. 416 of silver hair [2001]), classify their loans for agricultural loans and loans for small and medium-sized enterprises, and deduct the loan loss reserve in accordance with the following ratios: (1) pay attention to loans, raise the proportion of 2%; (2) sub class loans, with a ratio of 25%; (3) suspicious loans, with a ratio of 50%; (4)

The ratio is 100%. and the third, fourth article stipulates that SME loans refer to the year of financial enterprises.

Loans to enterprises whose total assets are not more than 200 million yuan.

If a loan occurs in a financial enterprise that meets the requirements, the loan loss reserve that has been deducted before tax should be deducted before deducting the loss of the loan amount.

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1. According to the ninth provision of the Provisional Regulations on the purchase of vehicles in People's Republic of China (294th order of the State Council of the People's Republic of China), ninth, the tax exemption and reduction of vehicle purchase tax shall be carried out in accordance with the following regulations: (1) the vehicles used by foreign embassies, consulates and international organizations stationed in China and their diplomatic personnel are exempt from tax; (two) the vehicles of the PLA and the Chinese people's armed police force are included in the military vehicle ordering plan, and are exempt from tax; (three) non pport vehicles with fixed installations are exempt from taxation; (four) where the State Council provides for tax exemption or tax reduction, tax exemption or reduction is provided in accordance with the regulations.

Two, according to the second regulations of the administration of vehicle purchase tax collection (No. thirty-third of the State Administration of Taxation), "the tax collection, tax exemption and tax reduction of vehicle purchase tax shall be carried out in accordance with the provisions of the vehicle purchase tax Ordinance."

Three. According to the notice of the Ministry of finance, the State Administration of Taxation, on the exemption of vehicle purchase tax for special purpose vehicles such as flood prevention (fiscal 39 [2001]), "with the approval of the State Council, the following vehicles are exempted from vehicle purchase tax: (1) the flood prevention department and the forest fire department are designated vehicles designated by the designated manufacturers for the purpose of checking, checking, dispatching, reporting flood (police) and liaison" (hereinafter referred to as "flood prevention special vehicles" and "forest fire fighting special vehicles"); two, those who returned home to study abroad to purchase 1 personal cars for their own use, and three long-term experts in China import 1 cars for their own use.

The number and direction of flood prevention special purpose vehicles and forest fire fighting special vehicles are jointly issued by the Ministry of Finance and the State Administration of taxation.

The vehicle purchase tax collection department of the vehicle registration place shall handle the procedures for exemption from vehicle purchase tax accordingly.

Four. According to the notice of the Ministry of finance, the State Administration of Taxation on the exemption of vehicle purchase tax for agricultural tricycles (fiscal 66 [2004]), "since October 1, 2004, the index is: diesel engine, power is not more than 7.4kw, the carrying capacity is not greater than 500kg, the maximum speed is not greater than 40km/h, and the three wheel tricycle is exempt from vehicle purchase tax."

Five, according to the Ministry of finance, the State Administration of Taxation of the Ministry of finance, the Circular of the State Administration of Taxation on the purchase of public vehicles and vehicles by the public pport enterprises of cities and towns (fiscal 51 [2012] No. 51) stipulates: "first, the public vehicle and electric vehicles purchased by the urban public pport enterprises from January 1, 2012 to December 31, 2015 are exempt from vehicle purchase tax."

Six, according to the announcement of the Ministry of Finance and industry of the Ministry of Finance and the Ministry of industry and information on the exemption from the purchase tax of new energy vehicle vehicles (Ministry of finance, State Administration of Taxation, Ministry of industry and information technology, 2014 No. fifty-third), stipulates: "first, from September 1, 2014 to December 31, 2017, the purchase of new energy vehicles is exempt from vehicle purchase tax.

Two. For new energy vehicles exempt from vehicle purchase tax, the Ministry of industry and information technology and the State Administration of Taxation issued the "new energy vehicle model exemption from vehicle purchase tax" Catalogue (hereinafter referred to as the "Catalogue") to implement the management.

Seven, according to the Ministry of Finance and the State Administration of Taxation's notice on the exemption of vehicle purchase tax on the "maternal health express" project in 2014 (fiscal 113 [113]): "according to the regulations of the Ministry of Finance and the State Administration of Taxation on the exemption of vehicle purchase tax on the" Mother Health Express Project "(fiscal 2006 [176]), 325 vehicles for the mobile medical vehicle for the" Mother Health Express "project which were applied by the Chinese women's development foundation in 2014 were exempt from vehicle purchase tax (see Annex).

The deadline for using tax-free indicators is June 30, 2015.

What we need to pay attention to is that Jiangsu is not in the executive provinces.