关于延长金融企业涉农贷款和中小企业贷款损失准备金
税前扣除政策执行期限的通知
Circular of the Ministry of Finance and the State Administration of Taxation on Extending the Period for the Implementation of the Policy on the Pre-tax Deduction of Provisions for the Loss of Agriculture-related Loans and Loans for Small and
Medium-sized Enterprises by Financial Enterprises
财税[2011]104号 Cai Shui [2011] No.104
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：
The finance departments (bureaus), offices of the State Administration of Taxation, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan and the finance bureaus of Xinjiang Production and Construction Corps:
经国务院批准，《财政部 国家税务总局关于金融企业涉农贷款和中小企业贷款损失准备金税前扣除政策的通知》（财税[2009]99号）规定的金融企业涉农贷款和中小企业贷款损失准备金税前扣除的政策，继续执行至2013年12月31日。
With the approval of the State Council, the policy on the pre-tax deduction of provisions for the loss of agriculture-related loans and loans for medium and small-sized enterprises by financial enterprises which is specified in the Circular of the Ministry of Finance and the State Administration of Taxation Concerning the Policy on the Pre-tax Deduction of Provisions for the Loss of Agriculture-related Loans and Loans for Small and Medium-sized Enterprises by Financial Enterprises (Cai Shui [2009] No. 99) shall remain in effect until December 31, 2013.
请遵照执行。
The Circular is hereby transmitted to you for implementation.
财政部 国家税务总局
Ministry of Finance; State Administration of Taxation
二〇一一年十月十九日
October 19, 2011
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