商业银行贷款损失准备所得税事项的相关探讨  

Discussion on income tax matters of loan loss reserve in commercial bank

作　　者：王晖妤 Wang Huiyu(RSM China CPA LLP,Nanjing,Jiangsu,210019)

机构地区：[1]容诚会计师事务所(特殊普通合伙),江苏南京210019

出　　处：《市场周刊》2023年第10期102-106,共5页Market Weekly

摘　　要：贷款业务是商业银行的重要业务之一,为应对贷款业务的预期信用损失而计提的贷款损失准备,其相应的暂时性差异、递延所得税、当期所得税的处理是实务中的痛点与难点。文章以商业银行实务为案例,对三者之间的关系做出深入剖析,以供实务界参考。The loan business is one of the important professional work in commercial bank.In order to cope with the expected credit loss of the loan,the corresponding temporary difference,deferred income tax and current income tax treatment is the pain point and difficul-ty in practice.In this paper,a practical case of commercial bank is given to analyze the relationship among the three,so as to provide refer-ence for the practical field.

关 键 词：贷款损失准备 当期所得税 递延所得税 暂时性差异 

分 类 号：F810.42[经济管理—财政学]