Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Pre-tax Deduction of Reserves of Credit Guarantee Institutions for Small and Medium Enterprises
财政部国家税务总局关于中小企业信用担保机构有关准备金税前扣除问题的通知
This document addresses the pre-tax deduction treatment of reserves held by credit guarantee institutions serving small and medium enterprises, providing guidance on tax-related financial provisions.