内容摘要：

税务机关认可的外资银行当年坏账准备金计提比例直接影响银行坏账准备金税前扣除额。本文结合对外资银行的税收管理经验，分析了坏账准备金的会计核算与税务处理差异，并介绍了在实际工作中总结出的坏账准备金税务处理方法的具体应用。

关键词：外资银行　坏账准备金　税务处理方法

abstract：it is well-known that the proportion of reserve provisions for bad debts of foreign-funded banks approved by tax authority in current tax year directly influences deductions before tax of these banks. combining with experiences of tax administration concerning foreign-funded banks, this article analyzes differences in accounting treatment and tax treatment concerning reserve provisions for bad debts, and introduces the application of various measures of tax treatment.

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