Core Viewpoint - The article discusses tax and fee incentives aimed at supporting the development of small and micro enterprises, as well as individual businesses, while promoting inclusive finance [1]. Summary by Sections Tax Deduction Policy - Financial enterprises providing agricultural and small and medium-sized enterprise (SME) loans can deduct loan losses from taxable income under specific conditions. - For loans with a balance of up to 3 million yuan, loss confirmation requires original recovery records signed by both the handler and the responsible person [1]. - Loans between 3 million and 10 million yuan require judicial recovery records for loss confirmation [1]. - Loans exceeding 10 million yuan follow the guidelines set by the State Administration of Taxation regarding asset loss tax deductions [1]. Eligibility Criteria - Agricultural loans are defined as those reported under the "Special Statistical System for Agricultural Loans" [2]. - Small and medium-sized enterprise loans refer to loans to enterprises with annual sales and total assets not exceeding 200 million yuan [3]. - Losses from qualifying agricultural and SME loans must first offset any previously deducted loan loss reserves, with any shortfall deductible against taxable income [3]. Enjoyment of Benefits - The aforementioned tax deduction policies can be enjoyed without the need for a formal application [4]. Policy Basis - The article references several policy documents that provide the legal framework for the tax deduction policies, including notices from the Ministry of Finance and the State Administration of Taxation [10].

Core Points - The article discusses the requirements for tax deduction of asset losses related to debt investments, emphasizing the need for proper documentation and evidence to support claims of loss due to bankruptcy [2][6][4]. Group 1: Tax Deduction Requirements - Companies must retain original documents, contracts, and accounting records to confirm debt investment losses [6][4]. - In cases where the debtor is declared bankrupt, additional evidence such as asset liquidation proof is required [6][4]. - If the loss is due to bankruptcy and the investment is less than 3 million yuan or over three years old, further documentation is necessary, including proof of bankruptcy and records of attempts to recover the debt [4][6]. Group 2: Specific Case Analysis - A specific case is mentioned where a loan loss of 10 million yuan is discussed, indicating that since it is within three years, only the asset liquidation proof is needed for tax purposes [3][2]. - The article highlights the importance of understanding the nuances of tax regulations to ensure compliance and proper documentation [3][2].