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dai kuan sun shi de shui shou zheng ce yan jiu
Author(s): 
Pages: 79-82
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  贷款损失 核销法 全部准备法 一般准备法;
Abstract: 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。
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