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

时间：2007-05-22 03:30:29

（单词翻译:单击）

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CONTRACT TAX
国税函[1997]388号
颁布日期：19970704 　实施日期：19970704 　颁布单位：国家税务总局

　　GuoShuiHan [1997] No.388

　　July 4, 1997

　　The Request for Instruction on Withdrawing the Reserve of Bad Debts for the Enterprises with the Undertaking¹ of Credit and Leasing when in the Red (HuShuiWai [1997] 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 taxation² 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 Implement³ 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 Dealing⁴ of Income Tax Law on the Enterprises with Foreign Invstment and Foreign Enterprises (GuoShuiFa [1991] No.165).

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收听单词发音

1 undertaking
n.保证，许诺，事业
参考例句：
He gave her an undertaking that he would pay the money back with in a year.他向她做了一年内还钱的保证。 He is too timid to venture upon an undertaking.他太胆小，不敢从事任何事业。

2 taxation
n.征税，税收，税金
参考例句：
He made a number of simplifications in the taxation system.他在税制上作了一些简化。 The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

3 implement
n.(pl.)工具，器具；vt.实行，实施，执行
参考例句：
Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。 The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。

4 dealing
n.经商方法，待人态度
参考例句：
This store has an excellent reputation for fair dealing.该商店因买卖公道而享有极高的声誉。 His fair dealing earned our confidence.他的诚实的行为获得我们的信任。