財產(chǎn)丟掉申報時間及抄送材料?

　　Lost property declaration time and cc material?

　　一、申報時間按照規(guī)矩：

　　A, declare time according to the rules:

　　納稅人發(fā)生的工業(yè)丟掉應于年度終了后四十五日內(nèi)按照本通知的有關規(guī)矩向各區(qū)、縣國家稅務局，直屬分局(以下簡稱“主管稅務局”)進行申報。納稅人確因情況格外，不能及時申報的，經(jīng)主管稅務局贊同能夠延期申報，但最遲不得逾越年度終了后的三個月。濟南財務咨詢公司

　　Industrial lost taxpayers should be within 45 days after the end of year according to the relevant rules of this notice to the district/county state administration of taxation, directly under the branch (hereinafter referred to as "the competent tax authority") to declare. Taxpayer because of situation truly, all fail to declare, declare by the competent tax bureau agreed to delay, but must not overstep the latest after the end of three months of the year. Jinan financial consulting company

　　納稅人發(fā)生的工業(yè)丟掉應及時向所在地主管稅務機關抄送工業(yè)丟掉稅前扣減書面懇求，注明工業(yè)丟掉的類型、程度、數(shù)量、金額、稅前扣減理由和扣減的期限，并填寫有關承認審批表。懇求日期，通常不得逾越年度終了后四十五日。納稅人確因格外情況，不能及時申報的，經(jīng)主管稅務機關贊同可延期申報，但最遲不得逾越年度終了后的三個月。逾越規(guī)矩期限的，稅務機關不予受理。

　　Industrial taxpayers should lose to the local competent tax authorities where the cc industry lost a pre-tax deduction written entreaty, indicate the type, degree of the industry to lose pre-tax deduction, quantity, amount, reason and deduct the deadline, and fill in the acknowledge form. Appealed to date, usually not overstep 45 days after the end of year. Taxpayer because of is all the more, truly fail to declare, declare by the competent tax authorities agree with extension, but must not overstep the latest after the end of three months of the year. The period of overstepping rules, tax authorities shall not accept it.

　　二、抄送材料

　　Second, the cc material

　　(一)納稅人請求稅前扣除財富丟掉，需向主管稅務機關抄送以下材料：

　　(a) taxpayer requests pre-tax deduction of wealth lost, to the competent tax authorities where the cc the following materials:

　　1.納稅人申報稅前扣除財富丟掉的書面請求。內(nèi)容包含丟掉的類型、丟掉的原因、丟掉的數(shù)額等;

　　1. The taxpayers to declare tax deduction wealth lost a written request. Contents include losing amount of type, the cause of the lost, lost, etc.;

　　2.財富丟掉稅前扣除請求表。

　　Table 2. Wealth lost a pre-tax deduction request.

　　(二)納稅人除抄送以上材料外，還應按照財富丟掉的類型，抄送其他有關材料：

　　(2) of taxpayers in addition to the above cc material, still should according to the type of wealth away, cc other related materials:

　　1.納稅人申報壞賬丟掉時要根據(jù)壞賬丟掉發(fā)生的原因供應以下材料：

　　1. The taxpayer declare bad debts should based on the cause of bad losing occur when losing supply the following materials:

　　因債務人破產(chǎn)和逝世而構(gòu)成的壞賬丟掉，應取得債務人所在地司法機關所出具的債務人已破產(chǎn)或已逝世的法令文件、以債務人的破產(chǎn)財富或遺產(chǎn)償還應收賬款情況的法令文件。

　　Constitute the bad debts by the debtor bankrupt and died away, the debtor should be issued by the judicial authority of the location of the debtor has gone bankrupt or have died of law documents, to the bankruptcy of the debtor wealth or heritage pay accounts receivable case law files.

　　因債務人逾期未實施償還義務逾越三年依然不能回收的應收賬款所構(gòu)成的壞賬丟掉，屬境內(nèi)發(fā)生的，公司應供應法院的敗訴斷定，或許供應給收款催收記載、會計師事務所等社會中介機構(gòu)審閱的債務人的財務報告;屬境外發(fā)生的，公司應供應催收函電、駐外使領館機構(gòu)確認意見或許會計師事務所、律師事務所等中介機構(gòu)出具的憑據(jù)。

　　The debtor fails to implement the obligations beyond three years still can't recovery of accounts receivable of bad debts to lose, of territory, the company shall supply the court's losing that might provide payment collection records, accounting firms and other social intermediary agencies to review the financial reports of the debtor; Of outside, the company shall supply collection enterprises, embassies and consulates agency confirmed that opinion may be issued by the public accounting firms, law firms and other intermediary agencies credentials.

　　對公司間告貸而發(fā)生的壞賬丟掉，應供應銀行單據(jù)及托付告貸合同。對發(fā)出產(chǎn)品而構(gòu)成的應收賬款，還應供應產(chǎn)品發(fā)票和貨運有些證實。

　　Countries between the company and produce bad throw, shall supply the bank documents and entrust countries contracts. To send out products, accounts receivable, should also supply some confirmed product and freight invoice.

　　2.納稅人申報存貨丟掉，應差異不一樣情況供應盤存的記載 、購貨合同、入庫單據(jù)、司法機關結(jié)案材料、質(zhì)量斷定有些的斷定陳說或許會計師事務所的審計陳說等材料。濟南財務咨詢公司

　　2. The taxpayer declare stock lost, should be differences between different supply inventory records, purchase contract, warehouse receipts, judiciary case materials, quality decided that some of the judges may be certified public accountants audit the material such as Chen. Jinan financial consulting company

　　3.納稅人申報固定資產(chǎn)丟掉時，除供應固定資產(chǎn)賬卡外，應視情況不一樣供應不一樣材料：

　　3. The taxpayer declare fixed assets lost, in addition to the supply of fixed assets account card, should be different depending on the situation is not the same as the supply of materials:

　　因盤虧構(gòu)成的固定資產(chǎn)丟掉，應附有詳細的資產(chǎn)清查盤點陳說。

　　Lost due to losses of fixed assets, shall be accompanied by detailed asset inventory Chen said.

　　因損壞、自然災害等要素構(gòu)成的固定資產(chǎn)丟掉，應取得有關技能有些的斷定陳說。

　　Because of damage, natural disasters and other elements of fixed assets lost, should obtain relevant skills some to conclude that Chen said.

　　因被盜、貪婪等要素構(gòu)成的固定資產(chǎn)丟掉應供應有關司法機關的結(jié)案材料。

　　Due to theft, greed, and other elements of fixed assets lose relevant judicial authority of final material should be provided.

　　因變賣固定資產(chǎn)而構(gòu)成的固定資產(chǎn)丟掉，應供應轉(zhuǎn)讓合同或協(xié)議、資產(chǎn)評估陳說。

　　For sale of fixed assets and fixed assets lose that supply should transfer contract or agreement, asset appraisal Chen said.

　　4.納稅人申報對外出資丟掉時，應根據(jù)丟掉的性質(zhì)供應以下材料：

　　4. Taxpayers filing of foreign investment to lose, should according to lose the nature of the supply of the following materials:

　　對外出資合同、協(xié)議或規(guī)章;

　　Foreign investment contracts, agreements or regulations;

　　半途轉(zhuǎn)讓、到期回收對外出資的有關文件、材料;

　　Halfway through transfer, due to recycle foreign capital contribution of the relevant documents and materials;

　　財務報表、已回收各期的出資獲益;

　　The financial statements, has recycled the investment benefit of every period;

　　如屬于貪婪、被盜、不盡職等原因構(gòu)成的丟掉，還應供應司法機關的結(jié)案材料。

　　Such as greed, stolen, not lost due diligence and other reasons, you should also supply the case materials of judicial organs.

　　其他能夠證實丟掉的有關材料。

　　Other relevant materials can prove to lose.

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