AdiscussiononChina’sloan-losstaxlawsystemimprovementNetworkofpapertowrite:[Abstract]loanlossestocommercialbanksinthecourseofbusinessloansbeingpaidforlossessufferedduetoallcauses,theriskofloanlossesisthemainriskfacingbanksforloanlossesasbankspartofthecost,shouldthecalculationofincometaxandtaxpayablebededucted,butthecurrentloan-losstaxsystemisnotperfect,tosomeextenthinderedtheBankinfullandontimeprovisionforreserveisnotconducivetoriskpreventionandmaintenanceoffinancialstability.[Papers]loanlosses,thetaxsystemtoimproveStatusof,ourloanlosstaxlawsystemOrdertoadapttothedevelopmentofdomesticandinternationaleconomicandfinancialsituationchanges,China’sloan-losstaxsystemhasbeenconstantlyadjustourloanlossprovisionsofthetaxsystemarescatteredsomenormativedocuments,themaincontentsincludethefollowingaspects:---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---(IdentifiedloanlossesWillshould》》《《MinistryofFinanceStateAdministrationofTaxationonthenoticeofthelossofcorporateassetstaxdeductionpolicy(CaiShui(200957)thefirsttime,loanlossesfrompastbaddebtlossescarvelistedindividuallyclear,whilealsoexplicitlyaccountsreceivableandadvancesintotheloanclassandnon-lending,thenoticealsospecificallyenumeratedelevenspecificconditionstoconfirmtheloanloss,andthefinanceoftheState,thetaxdepartmentundertheotherconditions“asafallbackprovisionWrite,doagoodjobtopreparethepolicyafterthefinancialandtaxdepartmentsrespondtonewsituationsandnewproblemsintheeconomiclife.(BofloanlossprovisioningAlongtime,China’scommercialbanksareuniversalandloanclassificationtoadaptthefiveclassificationprovisionoflaw,inrecentyears,withtheimplementationofnewaccountingstandards,ofafewlargejoint-stockcommercialbankwithinternationalstandards,totakefuturecashflowsdiscountedprovisionforloanlossreservesfollowingthetwoaccrualmethodforspecific---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---analysis:1,fiveclassificationprovisionforFranceThefiveclassificationprovisionmethodisbasedonloanassetsclassifiedasitistojudgethequalityofloansbythebank’sinternalstaffbasedontheborrower’srepaymentabilityandfinancialconditionoftheloansclassifiedasnormal,attention,secondary,suspiciouslossoffive.thenaccordingtothedifferentcategoriesofloanscorrespondstotheratioofprovisionforloanlossreserves.thecurrentprovisionsisinadditiontonormalloans,loansafterfourcategoriesinturnaccordingto2%,25%,50%and100%ofthetotalproportionofmention,substandardanddoubtfulloansofprovisioncanbeplusorminus20%.2,thefuturecashflowsdiscountedThenewaccountingstandardswithinternationalstandards,thefuturediscountedcashflowmethod,thecurrenthasbeenpartofthelistedbankstotakethiskindofprovisionforloanlossprovisions.FuturediscountedcashflowmethodisthebookvalueofloanswrittendowntoAccordingtothepresentvalueoffuturecashflowsare---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---expected,thereducedamountrecognizedasaprovisionforloanlossesinprofitorlossbasedonfuturediscountedcashflowmethodtoassessthequalityofloans,theborrower’sprofitabilityshouldbeconsidered,borrowers,aswellasfuturechangesineconomicenvironmentfactors,andtheborrowertorepaytheloanprincipalandinterestdiscountedattheloanpresentvalueoffuturecashflowsoftheloans.(Cloan-losstaxdeductionforapprovalPre-taxloanlossdeductioninaccordancewiththeprovisionsofthe《《lossofcorporateassetstaxded...