"1. Securities reserves.
(1) Risk funds of stock exchanges.
Stock exchange risk funds that are allowed to be withdrawn by the Shanghai and Shenzhen Stock Exchanges according to 20% of the handling fee charged by stock exchange transactions and 65,438+00% of the annual membership fee are deducted before enterprise income tax if the net assets of each fund do not exceed 6,543,800 billion yuan.
(2) Securities settlement risk fund.
1. The securities settlement risk funds drawn by China Securities Depository and Clearing Company Shanghai Branch and Shenzhen Branch according to 20% of the business income of the securities depository and clearing company are allowed to be deducted before enterprise income tax if the net assets of each fund do not exceed 3 billion yuan.
2. As a clearing member, a securities company shall pay three thousandths of the transaction amount of RMB ordinary shares and funds, one thousandth of the spot transaction amount of government bonds, five thousandths of the repurchase turnover of 1 day bonds, ten thousandths of the repurchase turnover of two-day bonds, fifteen thousandths of the repurchase turnover of three-day bonds, twenty thousandths of the repurchase turnover of four-day bonds and five thousandths of the repurchase turnover of seven-day bonds. Securities settlement risk funds paid on a daily basis according to 14-day bond repurchase turnover, 28-day bond repurchase turnover, 9 1 day bond repurchase turnover and 182-day bond repurchase turnover are allowed to be deducted before enterprise income tax.
(3) Securities Investor Protection Fund.
1. The securities investor protection funds paid by the Shanghai and Shenzhen stock exchanges at 20% of the transaction fee after the risk funds reach the prescribed upper limit respectively are allowed to be deducted before the enterprise income tax.
2. Securities investor protection funds paid by securities companies according to 0.5% ~ 5% of their operating income are allowed to be deducted before enterprise income tax.
Two. Futures reserve
(1) Risk reserve of futures exchange.
The risk reserves drawn by Shanghai Futures Exchange, Dalian Commodity Exchange, Zhengzhou Commodity Exchange and China Financial Futures Exchange respectively according to 20% of the fee income collected from members are allowed to be deducted before enterprise income tax when the balance of risk reserves reaches the specified level.
(2) Risk reserves of futures companies.
The risk reserve drawn by a futures company from its net income after deducting the transaction expenses payable by the futures exchange is allowed to be deducted before the enterprise income tax.
(3) Futures Investor Protection Fund.
1. Futures investor protection funds paid by Shanghai Futures Exchange, Dalian Commodity Exchange, Zhengzhou Commodity Exchange and China Financial Futures Exchange at the rate of 3% of the transaction fees charged to members of futures companies are allowed to be deducted before enterprise income tax when the total amount of funds reaches the relevant provisions.
2. The futures investor protection fund paid by the futures company from the transaction fees charged according to the proportion of 0.5% to 0. 10% of the agency transaction amount is allowed to be deducted before the enterprise income tax when the total amount of the fund reaches the relevant provisions. "
2. According to the Notice of the Ministry of Finance on Relevant Issues Concerning the Pre-tax Deduction of Enterprise Income Tax for Reserve Expenditure of Insurance Companies in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2009] No.48), the insured amount paid or withdrawn by insurance companies from June 5438+ 10 to June 5438+February, 2000 is as follows.
(1) The unearned liability reserve, life insurance liability reserve and long-term health insurance liability reserve shall be drawn according to the amount determined by the actuary or intermediary agency that issued the special audit report.
(2) Outstanding claims reserve is divided into reported outstanding claims reserve, reported outstanding claims reserve and claims expense reserve. Withdraw the incurred and reported outstanding claims reserve, with the maximum limit of100% of the insurance claims or compensation amount proposed in the current period; The outstanding claims reserve that has occurred but has not been reported shall be drawn according to the proportion not exceeding 8% of the actual claims expenditure in the current year.
3. According to the Notice of the Ministry of Finance on Pre-tax Deduction of Reserves of SME Credit Guarantee Institutions in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2009] No.62), the SME credit guarantee institutions withdrew funds from June 65438+ 10/day to February 1 0, 2008 according to the following provisions.
(1) SME credit guarantee institutions may accrue guarantee compensation at a rate not exceeding the balance of guarantee liability at the end of the current year 1%, which is allowed to be deducted before enterprise income tax.
(2) SME credit guarantee institutions may accrue the unearned liability reserve at a rate not exceeding 50% of the guarantee fee income of the current year, allowing it to be deducted before the enterprise income tax, and at the same time, the balance of the unearned liability reserve accrued in the previous year will be converted into the current income.
(3) The compensation losses actually incurred by the credit guarantee institutions of small and medium-sized enterprises shall be offset by the guarantee compensation reserve deducted before tax and the general risk reserve extracted from the after-tax profits in turn, and the insufficient offset shall be deducted before tax according to the actual enterprise income tax.
4. According to the Notice of the Ministry of Finance on Relevant Issues Concerning the Pre-tax Deduction of Enterprise Income Tax for Loan Losses of Financial Enterprises in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2009] No.64), from June 65438+ 10 to June 2000,2065438+February 365438+ 10, policy banks
The loan assets allowed to withdraw loan loss reserve include: (1) loans (including mortgages, pledges, guarantees and other loans); (2) Bank card overdraft, discount, credit advances (including bank acceptance bill advances, letter of credit advances, secured advances and other risky assets with loan characteristics. ), import and export bills, interbank lending, etc. ; (3) The foreign loans that financial enterprises borrow and assume the responsibility for external repayment include loans from international financial organizations, loans from foreign buyers, loans from foreign governments, unconditional loans from Japan Bank for International Cooperation and mixed loans from foreign governments.
The calculation formula of loan loss reserve allowed for pre-tax deduction in the current year of financial enterprises is: loan loss reserve allowed for pre-tax deduction in the current year = loan asset balance allowed to be withdrawn from loan loss reserve at the end of this year × 1%- loan loss reserve balance allowed for pre-tax deduction at the end of last year.
If the amount calculated by the financial enterprise according to the above formula is negative, the taxable income of the current year should be increased accordingly.
5. According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pre-tax Deduction of Enterprise Income Tax for Insurance Companies to Withdraw Agricultural Catastrophe Risk Reserve (Caishui [2009] No.65438 +0 10), the period is from 1 in 2008 to 10 in February 2008.
Catastrophe risk reserve accrued according to the proportion of no more than 25% of the premium income in the current year of subsidized insurance is allowed to be deducted according to the facts before enterprise income tax. The specific calculation formula is: catastrophe risk reserve deducted this year = premium income of this year ×25%- the balance of catastrophe risk reserve deducted before tax last year.
If the amount calculated according to the above formula is negative, the taxable income of the current year shall be increased.
6. According to the Notice of the Ministry of Finance on the Pre-tax Deduction Policy for Agricultural Loans of Financial Enterprises and Loan Loss Reserves of Small and Medium-sized Enterprises in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2009] No.99), from June 1 day to June 1 day, 20 10/day+February 3/kloc-0, 2008.
(a) concern loans, the proportion of 2%;
(2) Subprime loans, with a provision ratio of 25%;
(3) For doubtful loans, the provision ratio is 50%;
(4) Loss loans, with a provision ratio of 100%.
Reserve is the main tax adjustment item when taxpayers declare income tax. Taxpayers should pay attention to the relevant provisions of the competent departments of finance and taxation in the State Council. Unapproved reserves, that is, reserves that do not conform to the provisions of the competent departments of finance and taxation in the State Council, but are allowed to be withdrawn by the financial accounting system of the industry, should be adjusted in time to avoid unnecessary tax-related risks.
At present, except for the above six types of reserves, all other types of asset impairment reserves and risk reserves are not allowed to be deducted before tax.