Secondly, the experience on the part of the specific nature and purpose of loan losses to the purposes of a specific reserve, specific reserve method provided for reference purposes for the future of China's bank loan loss tax system. The scope of these "special loans" could be expanded to include the "three agricultural "loans, SME loans, personal student loans, loans for poverty alleviation, infrastructure construction loans, including all loans relating to the national economy and this arrangement not only to guide the rational flow of credit funds, but also improve the financial expenditure (tax expenditures) the efficient use of funds, better play the functions of the public finances.