Deduction rules for pre-tax provision for outstanding claims, provision for unexpired liabilities, and long-term liability reserves

According to the Notice of the General Office of the State Council on Forwarding the Opinions of the National Development and Reform Commission and Other Departments on Strengthening the Construction of Credit Guarantee System for Small and Medium-sized Enterprises (Guo Ban Fa [2006] No. 90), this is now a notice regarding the tax deduction policies for credit guarantee institutions for small and medium-sized enterprises.