According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the legal fees that financial enterprises should bear are related to production and operation, and they can be directly deducted as long as there is a special bill for the litigation fees of the people's court issued by the court.

For irrecoverable prepaid legal fees, according to Article 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pre-tax Deduction Policy for Enterprise Asset Losses (Caishui [2009] No.57), the loan creditor's rights that meet one of the following conditions can be deducted as loan losses when calculating taxable income:

1. Creditor's rights that cannot be recovered after the borrower and guarantor are declared bankrupt, closed, dissolved, revoked, terminated as legal persons, or completely stopped their business activities, and their business licenses are cancelled or revoked according to law;

2. Creditor's rights that cannot be recovered after the borrower dies or is declared missing or dead according to law, and his property or inheritance is paid off according to law.

Extended data:

Non-property case standard

1. Divorce cases range from 50 yuan to 300 yuan. Involving the division of property, the total amount of property does not exceed 200 thousand yuan, no need to pay separately; The part exceeding 200,000 yuan shall be paid by 0.5%.

2. 500 yuan shall pay 100 yuan for each case that infringes on the right to name, name, portrait, reputation and honor. Involving damages and the amount of compensation does not exceed 50 thousand yuan, no additional compensation; The part exceeding 50,000 yuan to 6,543,800 yuan shall be paid according to 654.38+ 0%; The part exceeding 654.38+10,000 yuan shall be paid by 0.5%.

3. 50 yuan to 100 yuan for each other non-property cases.

(3) In intellectual property civil cases, if there is no dispute about the amount or price, each piece shall be paid from 500 yuan to 1 1,000 yuan; The disputed amount or price shall be paid according to the standard of property cases.

(4) Payment for each labor dispute case 10 yuan.

(5) Administrative cases shall be paid according to the following standards:

1, trademark, patent and maritime administrative cases shall be paid respectively 100 yuan;

2, other administrative cases each pay 50 yuan.

(6) If the parties raise objections to the jurisdiction of the case, and the objections are not established, they shall pay 50 yuan to 100 yuan for each piece.

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