Cancel after verification of losing of enterprise bad Zhang, involve financial accounting processing not only, also involve duty Wu processing, if processing is inadvertent, appear very easily duty Wu risk. The near future, many taxpayer seek advice to the author: In process of loss of bad Zhang of cancel after verification, how to undertake duty Wu handles ability to accomplish close compasses?
Bad Zhang of cancel after verification: Undertake by the program the accountant is handled
Loss of bad Zhang of enterprise cancel after verification, answer to undertake according to due internal process the accountant is handled.
In plan carry bad Zhang to plan stage, carry out " company treasurer standard " enterprise, meeting ground " company treasurer standard " the regulation that reachs company treasurer system, bad to predicting the receivable money that will produce or imprest in those days Zhang, press plan the amount that raises bad Zhang preparation, borrow write down " asset reduces value loss " course, borrow write down " bad Zhang prepares " course. And carry out " standard of small company treasurer " enterprise, criterion not plan carry the preparation that reduce a cost.
The bad Zhang that enterprise plan carries prepares, need to press particular demand to give in forms for reporting statistics the row is shown. In the balance sheet " receivable Zhang money " " imprest money " wait for receivable asset project, basis " handle Zhang money " " imprest Zhang money " debit balance closes the period end that waits for course place to belong to each detail course computation, subtractive " bad Zhang prepares " the bad Zhang chrysalis that advances money plan is carried is concerned in course the amount after end remaining sum fills a line.
Prove the receivable money that cannot call in really to having evidence, the enterprise needs to give through due process cancel after verification. Specific order is average by this enterprise " system of accountant business accounting " the internal document that waits for financial aspect is affirmatory. General flow is: Asset management department offers application, financial department offers opinion of examine and verify, ministry of legal general affairs is offerred or affirm the proof is relevant copy clerk of asset losing law and relevant data, submit to company general manager, board of directors or partner can be approved. After classics approval, rush as bad Zhang loss annul plan the bad Zhang preparation that carry, borrow write down " bad Zhang prepares " course, borrow money write down " " wait for course.
Duty front row raises: Need satisfies requirement
Bad Zhang loss is raised in front row of enterprise income tax, want the regulation according to law of enterprise income tax and relevant policy, satisfy certain requirement.
" law of enterprise income tax " reach its to carry out byelaw to set, the company happens actually with what obtain income to concern, reasonable defray, include cost, charge, taxes, loss and other pay, allow is being calculated should deduct when specified amount of pay taxes income. Alleged loss, the fixed assets that in showing the enterprise runs an activity in production, happens and stock dish deficient, damage, discard as useless loss, make over belongings loss, bad debt loss, bad Zhang loss. The loss of enterprise happening, the remaining sum after compensation of deduction responsibility person and insurance reparations, wu of finance of according to the State Council, duty is in charge of sectional regulation to deduct.
" the announcement of total bureau of Wu of tax of the Ministry of finance, state about policy is being deducted before duty of company assets loss " (2009 〕 of wealth tax 〔 57) the 4th regulation, remove loan kind the money of receivable, imprest Zhang outside creditor's rights, accord with one of following conditions, deduction can call in the cannot call in receivable, imprest money that affirms after amount, can calculating as bad Zhang loss should deduct when specified amount of pay taxes income: (one) debtor lawfully suspend payment, shut, disband, by cancel, perhaps be cancelled lawfully, revoke business charter, its liquidate belongings to be not worth pay off; (2) debtor dies or be missing by declare lawfully, death, its belongings or bequest is not worth pay off; (3) debtor exceed the time limit 3 years of above not pay off, and authentic evidence proves debt of faint already pay off; (4) reach debt to recombine agreement or forensic approval to go bankrupt with debtor countervail cannot be chased after after reforming plans; (5) because the force majeure such as natural disaster, war is brought about,cannot call in.
In the meantime, " income tax of company assets loss deducts administrative measure before duty " regulation, company exceed the time limit the receivable money of 3 years of above, already handled as the loss on the accountant, can regard bad Zhang as the loss, but should show a case, issue special report; Company exceed the time limit 1 year of above, odd pen number perhaps does not exceed company year gross income more than 50 thousand yuan extremely one of receivable money, had handled as the loss on the accountant, can regard bad Zhang as the loss, but should show a case, issue special report.
Accordingly, the enterprise needs loss of accurate judgement capital to whether accord with the relevant requirement that front row of duty of enterprise income tax raises, accurate before having duty, deduct.
Ensure close compasses: Keep is relevant data for future reference
Bad Zhang loss is deducted before duty of enterprise income tax, still need the data for future reference related keep.
Basis " the announcement that concerns item about for future reference of keep of data of loss of capital of enterprise income tax " (announcement of total bureau of national tax Wu 2018 the 15th) regulation, since 2017 year, the enterprise is declared to the tax authority deduct capital loss, need pay taxes of year of enterprise income tax of fill in a form and submit it to the leadership to declare a watch only " deduct before capital loss duty reach pay taxes to adjust list " , sign up for no longer send capital loss relevant material, relevant data by enterprise keep for future reference. Accordingly, when dealing with 2018 year enterprise income tax to collect pay calculating Qing Dynasty, the enterprise need not sign up for again send capital loss relevant material, for future reference of proper motion keep.
So, the bad Zhang loss of the enterprise is deducted before duty of enterprise income tax, should keep for future reference Where is what material? To this, " income tax of company assets loss deducts administrative measure before duty " the 22nd made list: The contract of relevant item, agreement or specification; Belong to debtor to go bankrupt of liquidation, due of people court go bankrupt, liquidation announcement; Belong to contentious case, the arbitral book of the report that should issue people court or adjudication book or arbitral orgnaization, perhaps be ruled by the court eventually (in) stop executive legal copy clerk; Belong to debtor to stop to do business, due and industrial and commercial branch is cancelled, proof of revoke business charter; Belong to debtor death, be missing, due the public security mechanism concerned branch death to debtor individual, be missing proof; Belong to debt to recombine, due debt recombines agreement and its debtor to recombine specification of circumstance of income pay taxes; Belong to the force majeure such as natural disaster, war and cannot call in, due debtor is stricken be hit by a natural adversity circumstance specification and abandon creditor's rights declaring.
Additional, author proposal, the company deducts miss the opportunity of bad Zhang caustic before duty of enterprise income tax, can prepare a written specification, the company should include at least in the specification the examination of relevant and decision-making orgnaization opinion of the amount of opinion, loss and corresponding written evidence, formation process and reason, measure that trails dun to adopt, processing and improve the content such as measure.
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