Article 25 enterprises engaged in such businesses as credit and leasing operations may , on the basis of actual requirements and following approval by the local tax authorities of a report thereon , provide year - by - year bad debt provisions , the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable , bills receivable and other such receivables , to be deducted from taxable income of that year 第二十五条从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借) ，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。
