The Chinese accounting horizons Gao Yan students inspiration, just Friday and Saturday in the administration training center and several experts together to taxation personnel national city commercial banks, rural credit cooperatives and local joint-stock banks focus on tax training, also made and a tax staff on-site exchange. Found all over the tax [2012] 5, the relevant provisions for loan losses deducted understanding are significantly different, very easy by the traditional accounting habits influence and interference. Training the meeting organizer Wang Yu teacher also asked me to do further analysis, so here and common analysis.

Marin bank:2010Provision for loan loss reserves for the first time,2010At the end of the year to extraction of loan loss reserve loan balance is10Billion yuan, the basis of accounting book provisioning3000Million yuan (credit amount),2010The actual loan loss for the year700Million yuan, after all the pre tax deduction of the tax authorities for examination and approval. Then2010Adjustment matters relating to settlement and payment of enterprise income tax at:

1,2010Years of actual bad debt losses on the loan loss provisions in the accounting700Million yuan (debit), the treatment did not affect the accounting profit and loss.2010At the end of the year in consideration of the previously based sterilization of bad debts, in accordance with the accounting to determine the loan loss reserve3000Million yuan (credit), loan loss reserves at the end of the accounting balance2300Million yuan.

2According to tax regulations, to the calculation of the pre tax deduction of loan loss reserve=10Billion*1%-0Million=1000Million yuan, not considering the actual bad debt losses before tax reserve is keep balance1000Million yuan, tax confirmation700Million in reserves within the scope of deduction, not repeat.

[Tips] because of the accounting on accounting loss provision is recognised3000Million yuan, tax deductible reserve and bad debt loss1000Million yuan, tax adjustment into consideration is to increase2000Million yuan. At this time,On taxes2010By the end of the year to retain balance loss is1000-700Million yuan=300Million yuan.

Marin bank:2011The annual,2011At the end of the year to extraction of loan loss reserve loan balance is26Billion yuan, accounting provision8000Million yuan,2011According to the State Administration of taxation year2010Years25Announcement No. special declaration deduction of loan loss for7000Million yuan; the write off of bad debt losses and accounting7000Million yuan (allowance method), while Bank of Marin2011Adjustments to tax income tax annual business for:

1Make reserves, accounting8000Million yuan (amount), the loan loss reserve balance2300-7000+8000=3300. Accounting into the profit and loss loss8000Million yuan.

2According to tax regulations, to the calculation of the pre tax deduction of loan loss reserve=26Billion*1%-300Million=2300Million yuan. The actual bad debt losses7000Million yuan, must first reduce ready to balance in the pre tax deduction of losses2600Million yuan, the actual deduction4400Million yuan, together with the bad debt deduction reserve total6700Million yuan

     [tip] accounting loss8000Million yuan, tax loss recognition6700Million yuan. The adjustment of tax comprehensive consideration is to increase1300Million yuan. At this time, the tax2011By the end of the year to retain balance loss is0Million yuan.