国家税务总局关于从事信贷、租赁业务的外商投资企业和外国企业计提坏帐准备金问题的批复 Official Reply of the State Administration of Taxation on Withdrawing the Reserve of Bad Debts of the Enterprises with Foreign Investment and Foreign Enterprises with the Undertaking of Credit and Leasing by
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CONTRACT TAX
颁布日期：19970704 实施日期：19970704 颁布单位：国家税务总局
GuoShuiHan  No.388
July 4, 1997
The Request for Instruction on Withdrawing the Reserve of Bad Debts for the Enterprises with the Undertaking of Credit and Leasing when in the Red (HuShuiWai  No.51) has been received and learned.
The opinion in regards is that the enterprises with the undertaking of credit and leasing can be allowed to withdraw the reserve of bad debts for the purpose of balance of the loss of bad debts before taxation during its operation. Therefore, the enterprises can withdraw the reserve of the bad debts whether in red or not with regards to the relevant provisions in the article 25 of the Rules for the Implement of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises and the Circular of the State Administration of Taxation on some Issues Concerning Business Dealing of Income Tax Law on the Enterprises with Foreign Invstment and Foreign Enterprises (GuoShuiFa  No.165).
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