Notice of the State Administration of Taxation on the Examination and Approval of Pre-Tax Deduction of Financial Enterprises’ Bad Debt Losses

国家税务总局关于金融企业呆帐损失税前扣除审批事项的通知

Promulgating Institution: State Administration of Taxation

Document Number: Guo Shui Fa [2003] No. 73

Promulgating Date: 06/19/2003

Effective Date: 06/01/2003

Revision History: This document has been declared repealed pursuant to the Circular of the State Administration of Taxation on Announcing the Catalog of Normative Documents of Which the Full Text or Certain Clauses are Ineffective or Repealed promulgated on January 4, 2011.

颁布机关: 国家税务总局

文   号: 国税发[2003]73号

颁布时间: 06/19/2003

实施时间: 06/01/2003

修订记录: 根据2011年1月4日发布的《国家税务总局关于公布全文失效废止部分条款失效废止的税收规范性文件目录的公告》，此文件被宣布废止。

Offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan,

As provided by the Administrative Measures for Pre-Tax Deduction of Financial Enterprises' Bad Debt Losses (Order No. 4 of the State Administration of Taxation), financial enterprises' bad debt losses may only be deducted pre-tax upon examination and approval by taxation authorities. With a view to intensifying the administration of pre-tax deduction of financial enterprises' bad debt losses, issues concerning the examination and approval of pre-tax deduction of financial enterprises' bad debt losses are hereby specified as follows:

  各省、自治区、直辖市和计划单列市国家税务局:

  《金融企业呆帐损失税前扣除管理办法》(国家税务总局4号令)规定,金融企业发生的呆帐损失需经税务机关审批方可税前扣除。为了加强金融企业呆帐损失税前扣除的管理,现对金融企业呆帐损失税前扣除审批事项明确如下:

1. The following bad debt losses of financial enterprises shall be subject to examination and approval by the State Administration of Taxation:

(1) issues decided by the State Council;

(2) cross-provincial bad debt losses liquidated during financial system reform and financial enterprises' reorganization and restructuring; and

(3) bad debt losses with a single batch (item) over RMB50 million incurred by banks, urban and rural credit cooperatives and other financial enterprises.

    一、以下金融企业呆帐损失由国家税务总局负责审批:

  (一)国务院决定的事项;

  (二)金融体制改革和金融企业改组改制过程中清理出的跨省区的呆帐损失;

  (三)银行、城乡信用社和其他金融企业发生的单笔(项)5000万元以上的呆帐损失。

2. Except the abovementioned two cases, financial enterprises' bad debt losses shall be subject to examination and approval by taxation authorities at or above the provincial level, and the specific terms of reference and procedures shall be determined by taxation authorities at the provincial level.

    二、除以上情形外,金融企业的呆帐损失一律由省及省以下税务机关审批,审批的具体权限和程序由省一级税务机关确定。

3. With regard to financial enterprises' bad debt losses subject to examination and approval by the State Administration of Taxation, examination and approval shall be applied in the following procedures:

(1) With regard to issues decided by the State Council and cross-provincial bad debt losses liquidated during financial system reform and financial enterprises' reorganization and restructuring, financial enterprises shall directly apply to the State Administration of Taxation for examination and approval; and

(2) In other circumstances, bad debt losses shall be reported to the State Administration of Taxation for examination and approval level by level after having been verified and confirmed by local competent taxation authorities.

    三、需经国家税务总局审批的金融企业呆帐损失,按以下程序申请审批:

  (一)国务院决定的事项、金融体制改革和金融企业改组改制过程中清理出的跨省区的呆帐损失,由金融企业直接向国家税务总局申请审批;

  (二)其他情形由当地主管税务机关审核确认后层报国家税务总局审批。

4. This Notice shall come into effect as of June 1, 2003.

    四、本通知自2003年6月1日起执行。

State Administration of Taxation

June 19, 2003

  国家税务总局 

  二○○三年六月十九日