濟(jì)南代辦公司注冊(cè)：公司財(cái)產(chǎn)丟掉報(bào)批需抓住?

　　Jinan agent company registration: lost property approval should be caught?

　　問：我公司有一筆應(yīng)收賬款無法回收，請(qǐng)問我公司可以在申報(bào)公司所得稅時(shí)直接做稅前扣減嗎?

　　Q: my company has an account receivable cannot be recycled, excuse me my company can do it when filing in corporate income tax directly pre-tax deduction?

　　答：這么是不允許的。公司的各項(xiàng)工業(yè)丟掉，按申報(bào)扣減程序分為自行申報(bào)扣減工業(yè)丟掉和經(jīng)閱覽扣減工業(yè)丟掉?！豆竟I(yè)丟掉所得稅前扣減處理方法》(國家稅務(wù)總局令第13號(hào))第七條明確規(guī)矩公司應(yīng)收、預(yù)付賬款發(fā)生的壞賬丟掉須經(jīng)稅務(wù)機(jī)關(guān)閱覽才華在申報(bào)公司所得稅時(shí)扣減。并且只需滿足相應(yīng)條件的壞賬丟掉才可以稅前扣減。

　　Answer: this is not allowed. Companies of all industrial away, according to declare deduction procedure is divided into self-declaration deductions industry lost and the reading deductions. The industrial company to lose before income tax deduction processing method "(order no. 13 of the state administration of taxation) article 7 clear custom company, prepaid accounts receivable bad debts losing it must be read by the tax authority talent when filing in corporate income tax deduction. And only need to satisfy the corresponding conditions of bad debts losing can be pre-tax deduction.

　　問：那需求滿足啥條件呢?

　　Q: and the demand to meet what condition?

　　答：《公司工業(yè)丟掉所得稅前扣減處理方法》第二十條規(guī)矩，公司應(yīng)收、預(yù)付賬款發(fā)生的壞賬丟掉懇求稅前扣減必須要符合下列條件之一：

　　Answer: "industrial company to lose before income tax deduction processing method" article 20 rules, company, prepaid accounts receivable bad debts to lose begged one of pre-tax deduction must meet the following conditions:

　　1.債款人被依法宣布破產(chǎn)、吊銷(包括被政府責(zé)令封閉)、吊銷工商停業(yè)執(zhí)照、逝世、失蹤，其剩下財(cái)富或遺產(chǎn)確實(shí)缺少清償;

　　1. Debt have been declared bankrupt according to law, revoke (including ordered to close by the government), revoke the industrial and commercial business license, death, missing, the remaining wealth or heritage really lack of liquidation;

　　2.債款人逾期三年以上未清償且有確鑿證實(shí)標(biāo)明已無力清償債款;

　　2. Three years of outstanding debt of exceed the time limit and have conclusive proof label has been unable to pay off debt.

　　3.符合條件的債款重組構(gòu)成的壞賬;

　　3. Eligible debt restructuring of bad debts;

　　4.因天然災(zāi)害、戰(zhàn)役及世界政治事情等不可抗力要素影響，確實(shí)無法回收的應(yīng)收金錢。濟(jì)南代辦公司注冊(cè)

　　4. Because of natural disasters, war and world politics things such as force majeure factors influence, do't be receivable money. Jinan company registration agents

　　問：我們公司的這筆壞賬丟掉屬于上述第二種情況，這里的‘確鑿證實(shí)’是指啥啊?

　　Q: our company lost the bad debt belongs to the second case above, 'solid proof here refers to what?

　　答：《公司財(cái)富丟掉所得稅前扣減管理方法》第二十一條規(guī)矩，逾期三年以上的應(yīng)收金錢，公司有依法催收商議記載，供認(rèn)債款人已資不抵債、接連三年虧本或接連中止運(yùn)營三年以上的，并能認(rèn)定三年內(nèi)沒有任何業(yè)務(wù)來往，中介機(jī)構(gòu)進(jìn)行職業(yè)揣度和客觀評(píng)判后出具經(jīng)濟(jì)鑒證證實(shí)，認(rèn)定為丟掉。逾期三年以上的應(yīng)收金錢，債款人在境外及港、澳、臺(tái)地域的，經(jīng)依法催收仍不能回收的，在取得境外中介機(jī)構(gòu)出具的有關(guān)證實(shí)，或許取得中國駐外使(領(lǐng))館出具的有關(guān)證實(shí)后，認(rèn)定為丟掉。

　　Answer: "the company wealth lost before income tax deductions management approach" article 21 of the rules, at least three years late accounts receivable money, the company has in accordance with the collection consultation, debt have admitted insolvency, for three years at a loss, or have to suspend the operation of more than three years, and can be identified three years without any business, intermediary institutions to conduct professional issued by economic circle, and objective evaluation after verification confirmed that considered lost. Debt receivable money, at least three years late people in overseas and Hong Kong, Macao and Taiwan area, the collection is still not recovered in accordance with the law, making foreign concerned proof issued by the agency of Chinese overseas probably make (get) issued by the pavilion after concerned proof, identified as lost.

　　問：除此以外，還有別的的情況需求先報(bào)批才可以扣減嗎?

　　Q: in addition to this, there are other demand for approval to deduct the first?

　　答：《公司工業(yè)丟掉所得稅前扣減處理方法》第七條規(guī)矩除上述情況外，公司因下列要素發(fā)生的工業(yè)丟掉，也須經(jīng)稅務(wù)機(jī)關(guān)閱覽才華在申報(bào)公司所得稅時(shí)扣減：

　　Answer: "industrial company to lose before income tax deduction processing method" article 7 of the rules in addition to the above situation, the company lost because of the following elements of industry, also it must be read by the tax authority talent when filing in corporate income tax deductions:

　　1.因天然災(zāi)害、戰(zhàn)役等政治事件等不可抗力或許人為處理責(zé)任，致使現(xiàn)金、銀行存款、存貨、短期出資、固定資產(chǎn)的丟掉;

　　1. Due to political events such as natural disasters, war and other force majeure may with responsibility, the cash, bank deposits, inventories, short-term investment, fixed assets lose;

　　2.金融公司的呆賬丟掉;

　　2. The financial company's bad debt to lose;

　　3.存貨、固定資產(chǎn)、無形資產(chǎn)、長時(shí)間出資因發(fā)生耐久或?qū)嵸|(zhì)性損害而供認(rèn)的工業(yè)丟掉;

　　3. Inventory, fixed assets, intangible assets, for a long time paid for durable or substantial damage and confessed to industrial lost;

　　4.因被出資方落幕、清算等發(fā)生的出資丟掉;

　　4. By stakeholders end, clearing the contributive to lose;

　　5.按規(guī)矩可以稅前扣減的各項(xiàng)資產(chǎn)評(píng)估丟掉;

　　5. According to the rules can be pre-tax deduction of the assets assessment to lose;

　　6.因政府計(jì)劃搬遷、征用等發(fā)生的工業(yè)丟掉;

　　6. Because the government plans to move, such as requisition of industrial lost;

　　7.國家規(guī)矩容許從事信貸業(yè)務(wù)以外的公司間的直接告貸丟掉。

　　7. The state rules allow engaged in credit business outside of the company directly between countries.

　　濟(jì)南代辦公司注冊(cè)小編趁便提示一下，因?yàn)椤豆矩?cái)富丟掉所得稅前扣減管理方法》中理解規(guī)矩公司發(fā)生的各項(xiàng)需批閱的財(cái)富丟掉應(yīng)在納稅年度終了后15日內(nèi)會(huì)集一次報(bào)稅務(wù)機(jī)關(guān)批閱(注：公司發(fā)生天然災(zāi)害、永世或?qū)嵸|(zhì)性損害需求現(xiàn)場(chǎng)取證的，應(yīng)在依據(jù)保留時(shí)期及時(shí)申報(bào)批閱，也可在年度終了后會(huì)集申報(bào)批閱，但必需出具中介機(jī)構(gòu)、國度及授權(quán)專業(yè)技術(shù)審定部分等的審定資料)。公司的各項(xiàng)財(cái)富丟掉，應(yīng)在丟掉發(fā)生當(dāng)年申報(bào)扣減，不得提早或延后。非因計(jì)算錯(cuò)誤或別的客觀原因，公司未及時(shí)申報(bào)的財(cái)富丟掉，逾期不得扣減。所以貴公司需趕快辦理有關(guān)手續(xù)，避免構(gòu)成不必要的丟掉。

　　Jinan company registration agents small make up took the hint, because the company lost wealth before income tax deductions management method "to understand the rules of the company in various problem need to be wealth lost in a tax year converged on a newspaper within 15 days after the end of the tax authority to review (note: the occurrence of natural disasters, or substantial damage to demand the scene forensics, shall file a declaration in a timely manner on the basis of retention time to review, also can have declared after the end of the taxable year marking, but must issue a mediation organization, country and authorized professional examination examination and approval of the data, such as the part). Company in all kinds of wealth lost, should occur at losing the declare deductions, early or delay is not allowed. Not with calculation errors or other objective reasons, the company failed to timely reporting of lost wealth, within the time limit shall not be deducted. So you need to hurry up to deal with concerned formalities, to avoid unnecessary lost.

　　濟(jì)南代辦公司注冊(cè):http://www.chnew.cn/