Notes on the List of Tax Adjustment of Special Industry Reserves
This form is applicable to taxpayers with special industry reserve tax adjustment items. According to the tax law, the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the relevant policy issues concerning the pre-tax deduction of enterprise income tax for reserve expenses of insurance companies (Cai Shui [2012] No.45), the Notice on the pre-tax deduction policy of enterprise income tax for agricultural catastrophe risk reserve of insurance companies (Cai Shui [2012] No.23), Notice on Policy Issues Concerning Pre-tax Deduction of Corporate Income Tax for Reserve Expenditure of Securities Industry (Caishui [2065 Notice on Pre-tax Deduction Policy for Loan Loss Reserves of Financial Enterprises (Caishui [2012] No.5), Notice on Extending the Implementation Period of Pre-tax Deduction Policy for Agricultural Loans of Financial Enterprises and Loan Loss Reserves of Small and Medium-sized Enterprises (Caishui [20 1/ Kloc-0/] 104), Notice on Pre-tax Deduction Policy of Enterprise Income Tax of Credit Guarantee Institutions for Small and Medium-sized Enterprises (Cai Shui [2065438]
I. Description of related projects
1. 1 line "I insurance company": fill in the amount in line 2+3+6+7+8+9+ 10.
2. In line 2, "(1) unearned liability reserve": 1 column "book amount" indicates the amount included in the current profit and loss; The second column "tax amount" is the amount allowed to be deducted before tax according to the tax law; The third column is the balance in column 1-2.
3. Line 3 "(II) Outstanding Claims Reserve": Fill in the amount in lines 4+5. The adjusted outstanding claims reserve in this table refers to the reported outstanding claims reserve and the reported outstanding claims reserve, excluding the claims reserve.
4. In line 4, "Reserves for reported outstanding claims have occurred": fill in the tax adjustment of reserves for reported outstanding claims. Column filling method is the same as the second row.
5. Line 5 "Reserves for reported and outstanding claims": fill in the tax adjustment of reserves for reported and outstanding claims. Column filling method is the same as the second row.
6. Line 6 "(3) Catastrophe risk reserve": Fill in the tax adjustment of catastrophe risk reserve. Column filling method is the same as the second row.
7. Line 7 "(4) Life insurance liability reserve": fill in the tax adjustment of life insurance liability reserve. Column filling method is the same as the second row.
8. Line 8 "(5) Long-term health insurance liability reserve": Fill in the tax adjustment of long-term health insurance liability reserve. Column filling method is the same as the second row.
9. Line 9 "(6) Insurance Protection Fund": Fill in the tax adjustment of insurance protection fund. Column filling method is the same as the second row.
10. "(7) Others" in line 10: Fill in the tax adjustment of insurance company reserves that are allowed to be deducted before tax except lines 2 and 9. Column filling method is the same as the second row.
1 1. Line 1 1 "II. Securities industry ":fill in the amount of line12+13+14+15.
12. 12 line "(1) stock trading risk fund": fill in the tax adjustment of stock trading risk fund. Column filling method is the same as the second row.
13. 13 "(ii) Securities settlement risk fund": declare the tax adjustment of securities settlement risk fund. Column filling method is the same as the second row.
14. 14 "(iii) securities investor protection fund": fill in the tax adjustment of securities investor protection fund. Column filling method is the same as the second row.
15.(4) 15 "Other": Fill in the tax adjustment of the securities reserves that are allowed to be deducted before tax except 12 to 14. Column filling method is the same as the second row.
16. Line 16 "III. Futures industry ":fill in the amount of line17+18+19+20.
17. 17 "(1) risk reserve of futures exchange": fill in the tax adjustment of risk reserve of futures exchange. Column filling method is the same as the second row.
18. 18 "(ii) risk reserve of futures company": fill in the tax adjustment of risk reserve of futures company. Column filling method is the same as the second row.
19. 19 "(iii) futures investor protection fund": fill in the tax adjustment of futures investor protection fund. Column filling method is the same as the second row.
20. "(4) Others" in line 20: Fill in the tax adjustment of the futures industry reserves that are allowed to be deducted before tax except lines 17 to 19. Column filling method is the same as the second row.
2 1. "Four. 2 1 line "financial enterprise": the total amount of this bank is based on 22+23+24 lines.
22. Line 22 "(1) Loan loss provision for agriculture and small and medium-sized enterprises": fill in the tax adjustment of loan loss provision for agriculture and small and medium-sized enterprises. Column filling method is the same as the second row.
23. Line 23 "(2) Loan loss provision": Fill in the tax adjustment of loan loss provision. Column filling method is the same as the second row.
24 "(3) Others" in line 24: Fill in the tax adjustment amount of financial enterprise reserves that are allowed to be deducted before tax except lines 22 to 23. Column filling method is the same as the second row.
25. Line 25 "V. SME credit guarantee institutions": Fill in the amount in line 26+27+28.
26. Line 26 "(1) Guarantee compensation reserve": Fill in the tax adjustment of guarantee compensation reserve. Column filling method is the same as the second row.
27. Line 27 "(2) Unexpired liability reserve": Fill in the tax adjustment of unexpired liability reserve. Column filling method is the same as the second row.
Line 28, 28 "(3) Others": Fill in the tax adjustment amount of SME credit guarantee agency reserves that are allowed to be deducted before tax except lines 26 and 27. Column filling method is the same as the second row.
29 inches, 6 inches. Line 29 "Others": Fill in the tax adjustment of special industry reserves that are allowed to be deducted before tax except insurance companies, securities industry, futures industry, financial enterprises and credit guarantee institutions for small and medium-sized enterprises. Column filling method is the same as the second row.
30. "Total" in line 30: Fill in the amount in line1+1+kloc-0/6+21+25+29.