According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Pre-tax Deduction of Enterprise Income Tax for Reserve Expenditure in Securities Industry (Caishui [2009] No.33), from June 65438+1 October 2008 to June1February 3/kloc-0 2008.

(1) Risk funds of stock exchanges.

According to the relevant provisions of the Interim Measures for the Administration of Risk Funds of Stock Exchanges (Jian Zheng Zhengfa [2000] No.22), the risk funds of stock exchanges extracted by Shanghai and Shenzhen Stock Exchanges are allowed to be deducted before enterprise income tax if the net assets of each fund do not exceed/kloc-0.00 billion yuan.

(2) Securities settlement risk fund.

1. According to the relevant provisions of the Measures for the Administration of Securities Settlement Risk Funds (Jian Zheng Fa [2006] No.65), Shanghai Branch and Shenzhen Branch of China Securities Depository and Clearing Corporation are allowed to deduct the securities settlement risk funds according to 20% of the business income of the securities registration and clearing company before enterprise income tax, provided that the net assets of each fund do not exceed 3 billion yuan.

2. According to the relevant provisions of the Measures for the Administration of Securities Settlement Risk Funds (Jian Zheng Fa [2006] No.65), as a settlement member, the transaction amount of RMB ordinary shares and funds is 3/100,000, the transaction amount of spot treasury bonds is 1/100,000, the transaction amount of 1 day treasury bonds repurchase is 5/100,000, and the transaction amount of 2-day treasury bonds repurchase is 100,000. The 7-day bond repurchase securities settlement risk fund with a transaction amount of 1/100,000 for 3-day bond repurchase and 1/10,000 for 4-day bond repurchase, 2/10,000 for 28-day bond repurchase, 6/10,000 for 9 1 day bond repurchase and 12/10,000 for 82-day bond repurchase is allowed to be deducted before enterprise income tax.

Securities investor protection fund.

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 at a rate of 20% of the membership fee income are allowed to be deducted before the enterprise income tax when the balance of the risk reserve reaches the specified level.

(2) Risk reserves of futures companies.

The risk reserve drawn by the futures company from the 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 by them 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. "

It is described above that the reserves of the securities industry can be deducted before tax, and the securities reserves and futures reserves drawn by the securities industry according to the above provisions can be deducted before tax. Specific accounting treatment can refer to the specific content above. We need to know the details. Have you learned how to do it after reading the above? Interested can pay attention to official website update!