壞賬準(zhǔn)備計(jì)提及壞賬丟掉管帳疑問分析?

　　Provision for bad debt provisions and bad loans to lose tube account question analysis?

　　一、壞賬準(zhǔn)備計(jì)提規(guī)劃差異分析《公司管帳準(zhǔn)則》第53條規(guī)矩

　　A provision for planning and variance analysis, provision for bad debts article 53 of the standard tube accounts of the company rules

　　公司應(yīng)當(dāng)在期末分析各項(xiàng)應(yīng)收金錢的可回收性，并估計(jì)或許發(fā)生的壞賬丟掉。對(duì)估計(jì)或許發(fā)生的壞賬丟掉，計(jì)提壞賬準(zhǔn)備。公司持有的未到期的應(yīng)收收據(jù)，如有確鑿證據(jù)證明不可以回收或回收的或許性不大時(shí)，應(yīng)將其賬面余額轉(zhuǎn)入應(yīng)收賬款，并計(jì)提壞賬準(zhǔn)備。公司的預(yù)付賬款如有確鑿證據(jù)標(biāo)明其不符合預(yù)付賬款性質(zhì)，或許因供貨單位破產(chǎn)、撤消等要素已沒有希望再收到所購(gòu)貨品的，應(yīng)將原計(jì)入預(yù)付賬款的金額轉(zhuǎn)入到別的應(yīng)收款，并計(jì)提相應(yīng)的壞賬準(zhǔn)備。從這些規(guī)矩足以看出，《公司管帳準(zhǔn)則》所供認(rèn)的計(jì)提壞賬準(zhǔn)備的基數(shù)為“應(yīng)收賬款”和“別的應(yīng)收款”。公司按規(guī)矩計(jì)提壞賬準(zhǔn)備時(shí)，借記“管理費(fèi)用”，貸記“壞賬準(zhǔn)備”。“管理費(fèi)用”在計(jì)算管帳獲利時(shí)已全額扣減。濟(jì)南財(cái)務(wù)咨詢公司

　　Company shall, in the final analysis each receivable money, recyclability, and estimate may be bad to lose. To estimate may happen bad throw, provision for bad debts. Company owns outstanding receivable receipt, if there is evidence that can not be recycled or recycled perhaps sex is not big, the book balance should be transferred to accounts receivable, and provision for bad debts. Company's advance payment if there is conclusive evidence that it does not conform to the nature of advance payment, perhaps because of supply units, bankruptcy, undo the elements have no hope to receive the purchased goods, originally included in the amount of the advance payment shall be transferred into other receivables, and the corresponding provision for bad debt provisions. From these rules are enough to see, "the guidelines on tube accounts of the company admitted by the base of provision for bad debts preparation for" receivables "and" other receivables ". The company in the provision for bad debts preparation, debit "management fees", credit "" provision for bad debts. "Management fees" when calculating the profit tube account has full deduction. Jinan financial consulting company

　　《公司所得稅稅前扣減方法》的規(guī)矩是：計(jì)提壞賬準(zhǔn)備的年底應(yīng)收賬款是納稅人因出售商品、商品或供給勞務(wù)等緣由，應(yīng)向購(gòu)貨客戶或承受勞務(wù)的客戶收取的金錢，包括代墊的運(yùn)雜費(fèi)。年底應(yīng)收賬款包括應(yīng)收收據(jù)的金額。納稅人發(fā)生非購(gòu)銷活動(dòng)的應(yīng)收債務(wù)及關(guān)聯(lián)方之間的任何來往款，不得獲取壞賬準(zhǔn)備金。可見，稅法所供認(rèn)的計(jì)提壞賬準(zhǔn)備的規(guī)劃為“應(yīng)收賬款”和“應(yīng)收收據(jù)”。

　　The company income tax deduction method "of the rule is: by the end of the provision for bad debts to receivables from the sale of goods, the supply of goods or services are taxpayers, such as reason, should charge customer or services under purchase money, including freight and acting mat. The amount of receivables include accounts receivable at the end of the receipt. The purchase and marketing activities of debt receivable and taxpayers of any transactions between related parties, may not get bad debt reserve. Visible, the confession of the tax law planning for the provision of provision for bad debts "account receivable" and "receipt of amount of accounts receivable".

　　需要格外說明的是：財(cái)政部、國(guó)度稅務(wù)總局于2003年8月22日下發(fā)了《對(duì)于履行〈公司管帳準(zhǔn)則〉需要理解的有關(guān)所得稅疑問的告訴》(國(guó)稅發(fā)[2003]45號(hào))第8條理解：為簡(jiǎn)化起見，答應(yīng)公司計(jì)提壞賬準(zhǔn)備的規(guī)劃按《公司管帳準(zhǔn)則》的規(guī)矩履行。這就意味著管帳上計(jì)提的壞賬準(zhǔn)備的規(guī)劃與稅法所供認(rèn)的計(jì)提壞賬準(zhǔn)備的規(guī)劃完成了不合。

　　Need to be clear: the ministry of finance, state administration of taxation on August 22, 2003 issued a "for the performance of the < code > tube accounts of the company need to understand on the income tax questions to tell" (guoshuifa [2003] no. 45) article 8: for simplicity, promised to planning of company make provision for bad debts according to the standard tube accounts of the company's rules. This means that the pipe provision for planning and the tax law of the provision for bad debts account confessed by the provision for bad debts preparation plan completed.

　　二、壞賬準(zhǔn)備計(jì)提比例差異分析對(duì)于壞賬準(zhǔn)備的計(jì)提比例疑問

　　Second, the provision for bad debt provision rate variance analysis for the provision for bad debt provision

　　《公司管帳準(zhǔn)則》并沒有明晰的束縛，而規(guī)矩由公司根據(jù)：“以往的閱歷、債務(wù)單位的實(shí)習(xí)財(cái)務(wù)情況和現(xiàn)金流量等有關(guān)信息予以合理估計(jì)”判定計(jì)提比例。除有確鑿證據(jù)標(biāo)明該項(xiàng)應(yīng)收金錢不可以回收或回收的或許性不大外(如債務(wù)單位已撤消、破產(chǎn)、資不抵債、現(xiàn)金流量缺少、發(fā)生嚴(yán)重的自然災(zāi)害等致使停產(chǎn)而在短時(shí)間內(nèi)無法償付債務(wù)，以及三年以上的應(yīng)收金錢)，下列各種情況不能全額計(jì)提壞賬準(zhǔn)備：一是當(dāng)年發(fā)生的應(yīng)收金錢;二是計(jì)劃對(duì)應(yīng)收金錢進(jìn)行重組;三是與關(guān)聯(lián)方發(fā)生的應(yīng)收金錢;四是已逾期，但無確鑿證據(jù)標(biāo)明其不能回收的應(yīng)收金錢。也就是說，壞賬準(zhǔn)備的計(jì)提比例最高可達(dá)100%。

　　The standard tube accounts of the company is not clear, and the rules by the company according to: "past experience, debt unit internship information about financial position and cash flow, etc to be reasonable estimates" provision ratio. In addition to not have conclusive evidence that the accounts receivable money can be recycled or recycled maybe little sex outside (such as debt unit has withdraw, bankruptcy, insolvency, lack of cash flow, severe natural disasters such as the production and unable to repay debts in a short time, and more than three years of accounts receivable money), the following situations can't full provision for bad debts preparation: one is the receivable money; Secondly, the plan for accounts receivable money restructuring; Three is with related parties in receivable money; Four is overdue, but there is no conclusive evidence clearly indicate its receivable money cannot be recycled. That is to say, the provision for bad debt provision of up to 100%.

　　《公司所得稅稅前扣減方法》第46條則理解的規(guī)矩：“經(jīng)贊同可獲取壞賬準(zhǔn)備金的納稅人，除另有規(guī)矩者外，壞賬準(zhǔn)備金獲取比例一概不得逾越年底應(yīng)收賬款余額的5‰。”

　　The company income tax deduction method "article 46, understand the rules:" the approval for bad debt reserve of taxpayer, unless otherwise rules, bad debt reserve for proportion shall not overstep of 5 ‰ of the accounts receivable balance at the end of the year."

　　三、壞賬丟掉估計(jì)方法不一樣分析對(duì)于壞賬丟掉估計(jì)方法

　　Three estimation methods different analysis for bad debts, bad debts to lose lose estimation method

　　《公司管帳準(zhǔn)則》第53條規(guī)矩，公司可以根據(jù)自身的實(shí)習(xí)情況合理地必定壞賬準(zhǔn)備的計(jì)提方法，可以挑選運(yùn)用應(yīng)收賬款余額百分比法，即按應(yīng)收賬款余額的百分比計(jì)提，也可選用賬齡分析法，還可以選用銷貨百分比法。公司計(jì)提壞賬準(zhǔn)備的方法由公司自行必定，壞賬準(zhǔn)備計(jì)提方法一經(jīng)必定，不得隨意變卦。

　　Article 53 of the standard tube accounts of the company rules, the company can according to the practice situation of oneself must have provision for bad debt provision methods reasonably, can choose to use accounts receivable balance percentage method, namely according to the percentage of the balance of accounts receivable provision, also can choose aging analysis, you can also choose the percentage of sales method. Company's provision for bad debts preparation method by the company itself will surely, provision for bad debt provision method is must, do not get optional change.

　　如需變卦，應(yīng)當(dāng)在管帳報(bào)表附注中予以說明。

　　If you want to change, ought to be in tube in notes to the accounts.

　　《公司所得稅稅前扣減方法》則很單一，規(guī)矩公司只能選用應(yīng)收賬款余額百分比法。

　　The corporate income tax pre-tax deduction method is single, company rules can only choose the accounts receivable balance percentage method.

　　四、壞賬丟掉供認(rèn)條件差異分析《公司管帳準(zhǔn)則》第53條規(guī)矩

　　Four, bad debts losing confessed condition variance analysis article 53 of the standard tube accounts of the company rules

　　公司供認(rèn)壞賬時(shí)，應(yīng)遵從財(cái)務(wù)報(bào)告的政策和管帳計(jì)算的基本原則，詳細(xì)分析各應(yīng)收賬款的特性、金額的巨細(xì)、許諾期限、債務(wù)人的許諾和其時(shí)的運(yùn)營(yíng)情況等要素。《公司所得稅稅前扣減方法》第47條對(duì)壞賬丟掉的供認(rèn)作出的明晰的規(guī)矩：繳稅人符合下列條件之一的應(yīng)收賬款，應(yīng)作為壞賬處理：債務(wù)人被依法宣告破產(chǎn)、撤消、其剩下工業(yè)確實(shí)缺少清償?shù)膽?yīng)收賬款;債務(wù)人去世或依法被宣告去世、失蹤，其工業(yè)或遺產(chǎn)確實(shí)缺少清償?shù)膽?yīng)收賬款;債務(wù)人遭受嚴(yán)重自然災(zāi)害或意外事故，丟掉巨大，以其工業(yè)(包含保險(xiǎn)賠款等)確實(shí)無法清償?shù)膽?yīng)收賬款;債務(wù)人逾期未實(shí)行償債責(zé)任，經(jīng)法院判決，確實(shí)無法清償?shù)膽?yīng)收賬款;逾期三年以上仍未回收的應(yīng)收賬款;經(jīng)國(guó)家稅務(wù)總局贊同核銷的應(yīng)收賬款。

　　Company confessed to bad debts, it shall comply with the policy of financial reporting and calculation of the basic account of the principle, features, detailed analysis of the accounts receivable amount of intrusive, time limit, and the promise of the debtor promised elements and operating conditions of the time. The company income tax deduction method "article 47 for bad debts to lose the confession of a clear rules: tax people conform to the accounts receivable is one of the following conditions should be treated as bad debts: the debtor is declared bankrupt according to law, cancel its remaining industry, indeed, the lack of settlement of accounts receivable; The debtor dies or is declared in accordance with the law's death, disappearance, its industrial or heritage really lack of liquidation of accounts receivable; Debtor suffer from serious natural disasters or accidents, lost is huge, with its industry (including insurance indemnity, etc.) do not pay off receivables; The debtor fails to implement service responsibility, the court ruled that does not pay off receivables; At least three years late still not recovery of accounts receivable; By the state administration of taxation of cancel after verification of accounts receivable.

　　五、壞賬丟掉轉(zhuǎn)銷方法不一樣分析《公司管帳準(zhǔn)則——管帳科目和管帳報(bào)表》理解規(guī)矩“公司只能采納備抵法計(jì)算壞賬丟掉”。也就是說公司對(duì)或許發(fā)生的壞賬丟掉只能先行計(jì)提壞賬準(zhǔn)備，在供認(rèn)發(fā)生壞賬丟掉時(shí)，再通過壞賬準(zhǔn)備抵減壞賬丟掉。

　　Five, the bad throw resellers method is not the same as the subject and pipe pipe account rules - accounts of the company account statements "understand the rules" company can only adopt allowance method to calculate bad to lose ". Which means the company may in the event of bad debts to lose only advance provision for bad debts, bad debts in confession when he lost again through the provision for bad debt deduction of bad away.

　　《公司所得稅稅前扣減方法》則規(guī)矩，繩尺上采納直接轉(zhuǎn)銷法，即公司發(fā)生的壞賬丟掉在報(bào)經(jīng)稅務(wù)機(jī)關(guān)審理贊同后可直接計(jì)入管帳當(dāng)期，除此，公司也可挑選選用計(jì)提壞賬準(zhǔn)備停止計(jì)算，但必需報(bào)經(jīng)主管稅務(wù)機(jī)關(guān)批閱。

　　"Rule, corporate income tax pre-tax deduction method" rope feet on adopt direct distributing method, namely the company's bad to lose after the trial reported to tax authorities agree that can be directly included in the tube current account, in addition, the company also can choose choose stop counting provision provision for bad debts, but must be reported to the competent tax authority approval.

　　《公司所得稅稅前扣減方法》第45條規(guī)矩：納稅人發(fā)生的壞賬丟掉，繩尺上應(yīng)按實(shí)習(xí)發(fā)生額據(jù)實(shí)列支。獲取壞賬準(zhǔn)備金的納稅人發(fā)生的壞賬丟掉，應(yīng)沖減壞賬準(zhǔn)備金;實(shí)習(xí)發(fā)生的壞賬丟掉，逾越已獲取的壞賬準(zhǔn)備的局部，可在發(fā)生當(dāng)期直接扣減;已核銷的壞賬回收時(shí)，應(yīng)相應(yīng)增加當(dāng)期的應(yīng)納所得稅額。

　　The company income tax deduction method "article 45 rules: bad throw taxpayers, rope on the feet should be according to intern amount according to solid charge. Bad debt reserve for bad throw, taxpayers should be written off bad debt reserve; Practice of bad debts to lose, exceeds has access to the local of the provision for bad debts, but in the event of a current direct deduction; Already cancel after verification of bad debt recovery, should increase the profits payable income tax amount.

　　《公司所得稅稅前扣減方法》第48條規(guī)矩：關(guān)聯(lián)方之間的來往賬款不得確認(rèn)為壞賬。公司實(shí)習(xí)發(fā)生的壞賬丟掉，逾越上一年度計(jì)提的壞賬準(zhǔn)備有些，可列為當(dāng)期的丟掉;少于上一年度計(jì)提的壞賬準(zhǔn)備有些，應(yīng)當(dāng)計(jì)入本年度的應(yīng)繳稅所得額。壞賬丟掉，須經(jīng)本地稅務(wù)

　　Article 48 of the corporate income tax pre-tax deduction method rules: balance between related party transactions shall not be recognized as bad debts. Company internship of bad debts to lose, some, beyond one year plan the provision for bad debts can be classified as current lost; Some, less than one year plan the provision for bad debts shall be included in the amount of taxable income of the year. Bad to lose, must be approved by the local tax

　　機(jī)關(guān)審理認(rèn)可。

　　Body recognition.

　　由于以上差異，構(gòu)成計(jì)提金額不一樣，公司在年終申報(bào)交納所得稅時(shí)，應(yīng)在當(dāng)年實(shí)習(xí)獲取的壞賬準(zhǔn)備規(guī)劃內(nèi)進(jìn)行繳稅調(diào)整。濟(jì)南財(cái)務(wù)咨詢公司

　　Due to the above differences, constitute the depreciation amount is different, the company pay income tax, in the annual report shall be conducted in the internship for planning the provision for bad debts tax adjustment. Jinan financial consulting company

　　其方法是：一是假設(shè)公司當(dāng)年度實(shí)習(xí)獲取的壞賬準(zhǔn)備小于或等于稅法規(guī)矩的獲取限額，則按實(shí)習(xí)獲取數(shù)在稅前扣減，不作任何繳稅調(diào)整。其差額有些，在今后年度也不得補(bǔ)扣。

　　The method is: one is assuming that the company into practice for less than or equal to the tax rules of the provision for bad debts get limit, is in pre-tax deduction, by number of internships for do not make any adjustment to pay taxes. Some, the difference in the next year will not buckle.

　　二是假設(shè)公司當(dāng)年度實(shí)習(xí)增提的壞賬準(zhǔn)備大于按稅法規(guī)矩應(yīng)增提的壞賬準(zhǔn)備，或許公司應(yīng)減提的壞賬準(zhǔn)備小于按稅法規(guī)矩應(yīng)減提的壞賬準(zhǔn)備，均應(yīng)調(diào)整增加應(yīng)繳稅所得額。

　　2 it is to assume that the company into practice increased lift is greater than the provision for bad debts in accordance with the rules of the tax law should be added to mention, the provision for bad debts should be reduced to less than the provision for bad debts may be company according to the rules should be reduced to the tax law, the provision for bad debts shall be adjusted to increase amount of taxable income.

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