中小企业融资（信用）担保机构有关准备金企业所得税税前扣除

Core Viewpoint - The article discusses tax incentives for small and medium-sized enterprise (SME) financing guarantee institutions, focusing on the tax deductions for reserves related to guarantee compensation and unexpired liabilities [3][4]. Summary by Sections Tax Incentives for SME Financing Guarantee Institutions - Eligible SME financing guarantee institutions can deduct certain reserves from their corporate income tax. This includes: 1. Guarantee compensation reserves, capped at 1% of the year-end guarantee liability balance, which can be deducted from taxable income. Previous year's reserves can be converted into current income [3]. 2. Unexpired liability reserves, capped at 50% of the current year's guarantee fee income, which can also be deducted from taxable income. Previous year's reserves can similarly be converted into current income [3]. Eligibility Criteria - To qualify for these tax incentives, SME financing guarantee institutions must meet the following criteria: 1. Compliance with the "Interim Measures for the Administration of Financing Guarantee Companies" and possess a valid operating license issued by the regulatory authority [5]. 2. The volume of credit guarantee and re-guarantee business for SMEs must account for over 70% of the total credit guarantee business for the year, excluding income from credit rating, consulting, and training [5]. 3. The average annual guarantee fee rate for SME financing must not exceed 50% of the bank's benchmark loan interest rate [5]. 4. Other conditions as stipulated by the finance and tax authorities [5]. Policy Basis - The article references the policy notifications from the Ministry of Finance and the State Administration of Taxation regarding the tax deductions for reserves of SME financing guarantee institutions [10].