怎么對(duì)壞賬準(zhǔn)備進(jìn)行濟(jì)南財(cái)務(wù)咨詢公司處理

　　How to jinan financial consultancy, the provision for bad debt

　　關(guān)于壞賬準(zhǔn)備金的處理，稅法和會(huì)計(jì)處理的規(guī)矩不一樣。國(guó)稅法[2000]84號(hào)文件規(guī)矩，經(jīng)贊同可獲取壞賬準(zhǔn)備金的繳稅人，除另有規(guī)矩外，壞賬準(zhǔn)備金獲取比例一概不得逾越年末應(yīng)收濟(jì)南財(cái)務(wù)咨詢公司

　　About the processing of bad debt reserve, tax law and accounting rules are not the same. [2000] no. 2000 of the tax law rules, the approval can get bad debt reserve tax people, in addition to the other rules, at the end of bad debt reserve for proportion shall not overstep receivable jinan financial consulting company

　　賬款余額的5‰;年末應(yīng)收賬款包括應(yīng)收收據(jù)的金額。財(cái)政部《關(guān)于印發(fā)<股份有限公司會(huì)計(jì)準(zhǔn)則有關(guān)會(huì)計(jì)處理問(wèn)題彌補(bǔ)規(guī)矩>的通知》(財(cái)會(huì)字[1999]35號(hào))規(guī)矩，公司的應(yīng)收金錢(

　　5 ‰ of the balance of account; Including the receipt the amount of the receivable accounts receivable at the end of that year. Issued by the ministry of finance on the < co., LTD. Accounting standards related to accounting problems make up rules > notice (accounting word [1999] no. 35) rules, the company's accounts receivable money,

　　包括應(yīng)收賬款和其他應(yīng)收款)是不是可以作為一項(xiàng)資產(chǎn)，列示于資產(chǎn)負(fù)債表上，應(yīng)當(dāng)按照資產(chǎn)的定義予以合理地供認(rèn)和計(jì)量。計(jì)提壞賬準(zhǔn)備的方法、獲取比例等由公司自行判定，但在判定壞賬準(zhǔn)備的計(jì)提比例時(shí)，應(yīng)當(dāng)根據(jù)公司以往的閱歷、債務(wù)單位的實(shí)習(xí)財(cái)務(wù)情況和現(xiàn)金流量的情況，以及其他有關(guān)信息合理地估量。《通知》還規(guī)矩，對(duì)公司的壞賬丟掉，只能選用備抵法核算。

　　Including accounts receivable and other receivables) can be used as an asset, and shown on the balance sheet, shall, according to the definition of asset reasonably confessed and measurement. Provision for bad debts preparation method, obtain the proportion of the company on their own judgement, but in proportion to the determination of the provision for bad debt provisions, shall, according to the experience of the company in the past, the debt unit practice financial situation and the cash flow situation, the reasonable measure and other relevant information. "Notice" also rules, bad debts of the company to lose, can only choose allowance method of accounting.

　　會(huì)計(jì)在對(duì)壞賬準(zhǔn)備做濟(jì)南署理記賬的時(shí)分，需求獲取壞賬準(zhǔn)備金的方法主要有應(yīng)收賬款余額百分比法、賬齡分析法和銷貨百分比法三種。由此可見(jiàn)，無(wú)論是獲取壞賬準(zhǔn)備的根據(jù)，仍是獲取壞賬準(zhǔn)備的方法，其會(huì)計(jì)處理方法與稅收的規(guī)矩都存在較大不同。在年終申報(bào)所得稅時(shí)應(yīng)按照稅收的規(guī)矩進(jìn)行納稅調(diào)整。

　　Accounting for bad debts is going to make jinan acting accounting, the demand for bad debt reserve methods mainly include the accounts receivable balance percentage, aging analysis of three and the percentage of sales method. This shows, whether it is prepared for bad debts according to, is still the method of access provision for bad debts, the accounting methods and there are significant different tax rules. In the annual income tax should be carried out in accordance with the tax rules of tax adjustment.

　　因?yàn)樵谶M(jìn)行會(huì)計(jì)核算時(shí)，對(duì)壞賬準(zhǔn)備的獲取是選用“差額獲取”的方法，因此，在年終申報(bào)交納所得稅時(shí)，只能在當(dāng)年度實(shí)習(xí)獲取的壞賬準(zhǔn)備范圍內(nèi)進(jìn)行調(diào)整。

　　Because in business accounting, the acquisition of provision for bad debts is to choose the "balance to obtain" approach, as a result, when filing the year-end pay income taxes, internship in the current year only get to adjust the scope of the provision for bad debts.

　　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，不作任何納稅調(diào)整。其差額有些，在今后年度也不得補(bǔ)扣。

　　Assume 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 tax adjustment. Some, the difference in the next year will not buckle.

　　假設(shè)公司當(dāng)年度實(shí)習(xí)獲取的壞賬準(zhǔn)備大于稅法規(guī)矩的獲取限額，則應(yīng)當(dāng)按照其差額有些進(jìn)行納稅調(diào)整。

　　Assuming that the company into practice for more than rules for limitation of the tax law, the provision for bad debts shall be conducted according to the difference between some tax adjustment.

　　舉例說(shuō)明：某股份有限公司按賬齡分析法獲取壞賬準(zhǔn)備，2000年1月1日，壞賬準(zhǔn)備余額為30萬(wàn)元，應(yīng)收賬款余額為2000萬(wàn)元。若2000年12月31日壞賬準(zhǔn)備余額為50萬(wàn)元(本年度獲取壞賬準(zhǔn)備20萬(wàn)元)，應(yīng)收賬款余額為3000萬(wàn)元。則：稅法規(guī)矩的壞賬準(zhǔn)備扣減限額=(期末應(yīng)收賬款余額-期初應(yīng)收賬款余額)×5‰=(30000000-20000000)×5‰=50000元;本年度實(shí)習(xí)獲取的壞賬準(zhǔn)備=期末壞賬準(zhǔn)備余額-期初壞賬準(zhǔn)備余額=500000-300000=200000元;應(yīng)調(diào)增應(yīng)繳稅所得額=200000-50000=150000元。

　　For example: a joint stock limited company, according to the aging analysis method for provision for bad debts on January 1, 2000, the provision for bad debt balance is 300000 yuan, accounts receivable balance is RMB 20 million. If the balance of December 31, 2000, provision for bad debts for 500000 yuan ($200000) this year for provision for bad debts, accounts receivable balance is RMB 30 million. Is: the rules of the tax law of the provision for bad debt deduction quota = (final accounts receivable balances - the beginning balance of accounts receivable) x 5 ‰ = (30000000-20000000) x 5 ‰ = 50000 yuan; This year's internship for balance = at the end of the provision for bad debts provision for bad debts - beginning balance of provision for bad debt = 500000-300000 = 500000 yuan; Should increase the taxable amount of income = 200000-50000 = 200000 yuan.

　　應(yīng)當(dāng)留意的是，國(guó)稅發(fā)[2000]84號(hào)文件規(guī)矩，獲取壞賬準(zhǔn)備金的繳稅人發(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)備的有些，可以在發(fā)生當(dāng)期直接扣減;已核銷的壞賬收回時(shí)，應(yīng)相應(yīng)添加當(dāng)期的應(yīng)繳稅所得。這一規(guī)矩與壞賬準(zhǔn)備的會(huì)計(jì)核算一樣，在按上述方法進(jìn)行繳稅調(diào)整時(shí)，無(wú)需思考應(yīng)沖減的壞賬準(zhǔn)備(指實(shí)習(xí)發(fā)生的壞賬損失)和新添加的壞賬準(zhǔn)備(指收回已核銷的壞賬)。

　　Should pay attention to is that guoshuifa [2000] 2000 date file rules, bad debt reserve for tax people bad to lose, should be written off bad debt reserve; Practice of bad debts to lose, exceeds has access to some of the provision for bad debts, can happen in the current direct deduction; When withdrawing have cancel after verification of bad loans, should be added in the current taxable income. Accounting of the rules and the provision for bad debts, in the tax adjustment according to the above method, without thinking should be write-downs of bad debts preparation (refers to the practice of bad debt losses), and the newly added provision for bad debt (refers to cancel after verification of bad loans that have been reacquired).

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