Without the approval of the reserve expenditure shall not be deducted before tax; According to Article 55 of the Regulations for the Implementation of the Enterprise Income Tax Law, the unapproved reserve expenditure mentioned in Item (7) of Article 10 of the Enterprise Income Tax Law refers to the reserve expenditure such as asset impairment reserve and risk reserve that do not meet the requirements of the competent departments of finance and taxation of the State Council. If it is the actual expenditure of the intermediary occupational risk fund, it can be deducted before the enterprise income tax.