贷款损失的税收政策研究

被引：5

作者：

丁友刚

宋献中

机构：

[1] 暨南大学管理学院会计系

来源：

关键词：

贷款损失; 核销法; 全部准备法; 一般准备法;

D O I：

10.19376/j.cnki.cn11-1011/f.2006.12.025

中图分类号：

F810.42 [税收];

学科分类号：

020203 ;

摘要：

为了研究商业银行计提的呆账准备金、税前扣除办法及标准,本文从税收中性原则出发,建立了贷款损失税收政策理论分析模型,并以核销法与全部准备法为政策框架,对我国现行贷款损失税收政策进行了分析。

引用

页码：79 / 82

页数：4

共 7 条

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何光辉 .

[2]

Report to the Congress on the Tax Treatment of Bad Debts by Financial Institutions. Department of the treasury. . 1991

[3]

Regulatory and Tax Treatment of Loan Loss Provision. Dziobak,Claudia. IMF Paper on Policy Analysis and Assessment . 1996

[4]

The Tax Treatment of Bank Loan Losses. Emil M.Sunley. the World Bank‘s Working Paper . 2003

[5]

Tax Deductibility of Economic Depreciation to Insure Invariant Valuation. Samuelson￡?Paul A. Journal of Politics . 1964

[6]

Tax Treatment of Loan Losses of Banks. Escolano,Julio. International Monetary Fund . 1997

[7]

Bank and Bad Debts:Accounting for Loan Losses in International Banking. Beattie,Vivien A.et.al. . 1995