"1. Securities reserves
(1) Stock exchange risk Fund.
The Shanghai and Shenzhen Stock Exchanges charge 20% of the stock exchange transaction handling fee and 10% of the annual membership fee for the stock exchange risk funds, and the net assets of each fund shall not exceed 1 billion. Within the limit of RMB 1, it is allowed to be deducted before corporate income tax.
(2) Securities settlement risk fund
1. Shanghai Branch and Shenzhen Branch of China Securities Depository and Clearing Corporation. Securities settlement risk funds withdrawn at 20% of the business income of securities registration and clearing companies are allowed to be deducted before corporate income tax if the net assets of each fund do not exceed 3 billion yuan.
2. Securities companies. As a clearing member, the transaction amount of RMB common stocks and funds is 3/100,000, the spot transaction amount of treasury bonds is 1/100,000, the 1-day treasury bond repurchase transaction amount is 0.5/100 million, and the 2-day treasury bond repurchase amount is 10/10 million of the transaction volume, 15/10 million of the 3-day treasury bond repurchase volume, 20/10 million of the 4-day treasury bond repurchase volume, 7-day treasury bond repurchase volume Fifty millionths, one hundred thousandth of the 14-day Treasury bond repurchase volume, two hundred thousandths of the 28-day Treasury bond repurchase volume, and one hundred thousandth of the 91-day Treasury bond repurchase volume 6. The securities settlement risk fund paid on a daily basis for the 182-day treasury bond repurchase transaction amount is allowed to be deducted before corporate income tax.
(3) Securities investor protection fund. /p>
1. After the risk funds of the Shanghai and Shenzhen Stock Exchanges reach the prescribed upper limit respectively, the securities investor protection fund paid at the rate of 20% of the transaction handling fee is allowed to be deducted before corporate income tax.
2. The securities investor protection fund paid by securities companies at the rate of 0.5% to 5% of their operating income is allowed to be deducted before corporate income tax.
2. Futures reserves
(1) Risk reserves of futures exchanges
Shanghai Futures Exchange, Dalian Commodity Exchange, Zhengzhou Commodity Exchange and China Financial Futures Exchange respectively charge 20% of the fee income from members. % of the risk reserves accrued shall be deducted before corporate income tax if the balance of the risk reserves reaches the relevant provisions.
(2) Risk reserves of futures companies
Futures companies’ risk reserves, which are 5% of the net income from the transaction fee income they receive minus the futures exchange fees payable, are allowed to be deducted before corporate income tax.
( 3) Futures Investor Protection Fund
1. 3% of the transaction fees charged by the Shanghai Futures Exchange, Dalian Commodity Exchange, Zhengzhou Commodity Exchange and China Financial Futures Exchange from futures company members. % of the futures investor protection fund paid will be allowed to be deducted before corporate income tax if the total amount of the fund reaches the relevant provisions.
2. The futures company pays a futures investor protection fund from the transaction fees it collects at a ratio of 50 million to 100 million of the agency transaction volume. When the total fund reaches the relevant Pre-tax deductions for corporate income tax are allowed within the specified amount. ”
2. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Pre-tax Deduction of Corporate Income Tax on Reserve Fund Expenditures of Insurance Companies" (Caishui [2009] No. 48), starting from January 1, 2008 As of December 31, 2010, the insurance security funds, unexpired liability reserves, life insurance liability reserves, long-term health insurance liability reserves, pending claims reserves, etc. paid or withdrawn by insurance companies in accordance with the following provisions are allowed to be taxed Preliminary deductions:
⑴Unexpired liability reserves, life insurance liability reserves, and long-term health insurance liability reserves are withdrawn based on the amounts determined by the actuary or the intermediary that issues the special audit report.
< p>⑵ The reserve for outstanding claims is divided into the reserve for outstanding claims incurred and reported, the reserve for pending claims incurred but not reported, and the reserve for claims settlement expenses. 100% of the insurance compensation or benefit amount proposed shall be withdrawn; the reserve for unreported and outstanding compensation shall not exceed 8% of the actual compensation expenditure for the year.3. According to the Ministry of Finance and the State Administration of Taxation. Notice on the Pre-tax Deduction of Reserves by Small and Medium-sized Enterprise Credit Guarantee Institutions (Caishui [2009] No. 62) stipulates that from January 1, 2008 to December 31, 2010, small and medium-sized enterprise credit guarantee institutions shall comply with the following It is stipulated that the guarantee compensation reserves and unexpired liability reserves withdrawn are allowed to be deducted before tax:
⑴ Small and medium-sized enterprise credit guarantee institutions may accrue guarantee compensation reserves at a proportion not exceeding 1% of the balance of guarantee liabilities at the end of the year, Deductions are allowed before corporate income tax.