欢迎扫描下方二维码关注： | 贷款风险分类 | 计提比例 | | --- | --- | | 关注类贷款 | 2% | | 次级类贷款 | 25% | | 可疑类贷款 | 50% | | 损失类贷款 | 100% | 涉农贷款及 中小企业贷款 损失准备金税前扣除政策 ，是国家为减轻金融企业负担、助力涉农及中小企业发展、支持实体经济增长 推出的重要举措。在充分享受政策红利的同时，金融企业必须高度重视合规操作，防范潜在的税务风险。本文系统梳理相关政策要点， 帮助企业准确理解、规范执行。 贷款损失准备金怎么扣？分情况！ 针对一般贷款 金融企业准予按照全部贷款余额的 1% 计提，计算公式为： 金融企业准予当年税前扣除的贷款损失准备金=本年末准予提取贷款损失准备金的贷款资产余额×1%-截至上年末已在税前扣除的 贷款损失准备金余额 针对涉农贷款和中小企业贷款 金融企业根据《 贷款风险分类指引 》（银监发〔2007〕54号），对其涉农贷款和中小企业贷款进行风险分类后，按照以下比例 计提的贷款损失准备金，准予在计算应纳税所得额时扣除。 温馨提醒： 金融企业填报涉农和中小企业贷款损失准备金税前扣除有关政策的，在计算应纳税所得额 ...

Group 1 - The article discusses the differences between employment income and labor remuneration, highlighting that employment income is derived from a relationship of being employed, while labor remuneration is earned independently without such a relationship [3] - Employment income is subject to cumulative withholding tax calculated monthly, while labor remuneration is taxed on a per-instance basis, with specific deductions applied [3] - Both types of income fall under the category of comprehensive individual income tax, which is settled annually with a progressive tax rate ranging from 3% to 45% [3] Group 2 - The article outlines the tax treatment of various income types, including wages, labor remuneration, manuscript fees, and royalties, all of which are combined for tax purposes at the end of the year [3] - Specific deductions for employment income are calculated based on a monthly threshold of 5000 yuan multiplied by the number of months employed, while labor remuneration has a deduction of 800 yuan for amounts not exceeding 4000 yuan [3] - The article emphasizes that both employment income and labor remuneration are subject to the same tax rate structure, reinforcing the need for proper tax planning [3]