2024年度企业所得税汇算清缴专题（银行业）

Core Viewpoint - The article discusses the tax deduction policies for loan loss provisions in financial enterprises, particularly focusing on agricultural loans and small and medium-sized enterprise (SME) loans, outlining the specific percentages for different risk categories [4][6][8]. Summary by Relevant Sections Loan Loss Provisions - Financial enterprises are allowed to deduct loan loss provisions from taxable income based on the following formula: Tax-deductible loan loss provision = Year-end eligible loan asset balance × 1% - Unused loan loss provision from the previous year [4]. Agricultural and SME Loans - Financial enterprises must classify agricultural and SME loans according to the "Loan Risk Classification Guidelines" and can deduct loan loss provisions at the following rates: - Attention category loans: 2% - Substandard category loans: 25% - Doubtful category loans: 50% - Loss category loans: 100% [4][6]. Deduction Policy for Agricultural and SME Loans - Losses from eligible agricultural and SME loans must first offset the previously deducted loan loss provisions, with any remaining losses deductible against taxable income [6]. Clarification on Deduction Applicability - According to the announcement by the Ministry of Finance and the State Administration of Taxation, the tax deduction policy for loan loss provisions for agricultural and SME loans is exclusive and does not apply to general loan loss provision deduction policies [8].