浅议农村商业银行贷款损失准备金的纳税调整

Discussion on Tax Adjustment of Loan Loss Reserve of Rural Commercial Banks

农村商业银行作为农村金融的主力军,对乡村振兴战略的实施有着强有力的推进作用。但在实际工作中,农商银行承担着较大的贷款风险。为提高农商银行的抗风险能力,监管部门要求农商银行计提贷款损失准备,并提倡计提比例越高越好,这与税务部门的税收政策存在一定差异。

As the main force of rural finance, rural commercial banks have a strong role in promoting the implementation of rural revitalization strategy. However, in actual work, the Rural Commercial Bank bears a large loan risk. In order to improve the anti-risk ability of the Rural Commercial Bank, the regulatory authorities require the Rural Commercial Bank to make provision for loan losses, and advocate the higher the proportion of the accrual, which is different from the taxation policy of the taxation department.