呆账准备金

商业银行贷款损失税收政策是银行所得税的核心问题。对于银行提取的呆账准备金能在税前多大比例扣除，商业银行、监管部门以及财税部门存在较大争议。

Tax policy of bank loan-losses is the key issue of corporate income tax of bank .

如果加上营业税增加、呆账准备金提取增加等因素，国有银行实际盈利水平将更高。

If such factors as increases in business tax and in the drawing of bad debt reserve requirement are taken into account , State-owned commercial banks would have recorded greater profits last year .

结果表明：随着外资银行进入程度的加深，我国上市银行的非利息收入率、净利息收入率、利润率上升，同时呆账准备金率和不良贷款率下降，而资本充足率提高。

The results showed which non-interest income rate , net interest income rate , margin , and capital adequacy ratio is rose , while decline of bad debt reserve fund rate and bad loans rate with foreign banks to enter the deepening .

目前我国商业银行信用风险的现状是：不良贷款数额巨大、信用风险管理基础差、资本充足率不理想、呆账准备金低等状况。

Recently , the status quo of credit risk of the commercial banks in China is : a huge amount of bad loans , poor management infrastructure of credit risk , the capital adequacy ratio is not satisfied , bad debt reserves and low status .