Reserve provision standard of guarantee company

Legal analysis: SME credit guarantee institutions can withdraw guarantee compensation at a rate not exceeding 65,438+0% of the guarantee liability balance at the end of the current year, and allow it to be deducted before enterprise income tax. The credit guarantee institutions of small and medium-sized enterprises can accrue the unearned liabilities according to the proportion of 50% of the guarantee fee income in the current year, and are allowed to deduct them before the enterprise income tax. The unearned liability reserve is accrued according to the difference of annual guarantee fee income, and the part of the reserve exceeding 50% of annual guarantee fee income is converted into current income. The compensation losses actually incurred by the credit guarantee institutions of small and medium-sized enterprises should be offset by the guarantee compensation reserve deducted before tax and the general risk reserve extracted from the after-tax profits in turn, and the insufficient offset should be deducted before tax according to the actual enterprise income tax.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 387 Where a creditor needs security in order to ensure the realization of his creditor's rights in civil activities such as lending, buying and selling, he may establish a security interest in accordance with the provisions of this Law and other laws.

If a third party provides a guarantee for the debtor to the creditor, it may require the debtor to provide a counter-guarantee. The provisions of this law and other laws shall apply to counter-guarantee.

Article 394 Where the debtor or a third party mortgages the property to the creditor to guarantee the performance of the debt without transferring the property, and the debtor fails to perform the due debt or realize the mortgage right according to the agreement of the parties, the creditor has the right to be paid in priority for the property.

The debtor or the third party specified in the preceding paragraph is the mortgagor, the creditor is the mortgagee, and the property that provides guarantee is the mortgaged property.

Article 425 Where the debtor or a third party transfers his movable property to the creditor to guarantee the performance of the debt, and the debtor fails to perform the due debt or the creditor has the right to be paid in priority for the movable property.

The debtor or the third party specified in the preceding paragraph is the pledger, the creditor is the pledgee, and the delivered movable property is the pledged property.