Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Pre-tax Deduction of Loan Loss Reserves of Financial Enterprises for Corporate Income Tax
财政部国家税务总局关于金融企业贷款损失准备金企业所得税税前扣除有关问题的通知
This document addresses the pre-tax deduction of loan loss reserves for financial enterprises under corporate income tax, providing guidance on related tax treatment.