壞賬準備計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、壞賬準備計提規劃差異分析《公司管帳準則》第53條規矩

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

　　公司應當在期末分析各項應收金錢的可回收性，并估計或許發生的壞賬丟掉。對估計或許發生的壞賬丟掉，計提壞賬準備。公司持有的未到期的應收收據，如有確鑿證據證明不可以回收或回收的或許性不大時，應將其賬面余額轉入應收賬款，并計提壞賬準備。公司的預付賬款如有確鑿證據標明其不符合預付賬款性質，或許因供貨單位破產、撤消等要素已沒有希望再收到所購貨品的，應將原計入預付賬款的金額轉入到別的應收款，并計提相應的壞賬準備。從這些規矩足以看出，《公司管帳準則》所供認的計提壞賬準備的基數為“應收賬款”和“別的應收款”。公司按規矩計提壞賬準備時，借記“管理費用”，貸記“壞賬準備”。“管理費用”在計算管帳獲利時已全額扣減。濟南財務咨詢公司

　　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》的規矩是：計提壞賬準備的年底應收賬款是納稅人因出售商品、商品或供給勞務等緣由，應向購貨客戶或承受勞務的客戶收取的金錢，包括代墊的運雜費。年底應收賬款包括應收收據的金額。納稅人發生非購銷活動的應收債務及關聯方之間的任何來往款，不得獲取壞賬準備金。可見，稅法所供認的計提壞賬準備的規劃為“應收賬款”和“應收收據”。

　　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：財政部、國度稅務總局于2003年8月22日下發了《對于履行〈公司管帳準則〉需要理解的有關所得稅疑問的告訴》(國稅發[2003]45號)第8條理解：為簡化起見，答應公司計提壞賬準備的規劃按《公司管帳準則》的規矩履行。這就意味著管帳上計提的壞賬準備的規劃與稅法所供認的計提壞賬準備的規劃完成了不合。

　　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、壞賬準備計提比例差異分析對于壞賬準備的計提比例疑問

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

　　《公司管帳準則》并沒有明晰的束縛，而規矩由公司根據：“以往的閱歷、債務單位的實習財務情況和現金流量等有關信息予以合理估計”判定計提比例。除有確鑿證據標明該項應收金錢不可以回收或回收的或許性不大外(如債務單位已撤消、破產、資不抵債、現金流量缺少、發生嚴重的自然災害等致使停產而在短時間內無法償付債務，以及三年以上的應收金錢)，下列各種情況不能全額計提壞賬準備：一是當年發生的應收金錢;二是計劃對應收金錢進行重組;三是與關聯方發生的應收金錢;四是已逾期，但無確鑿證據標明其不能回收的應收金錢。也就是說，壞賬準備的計提比例最高可達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條則理解的規矩：“經贊同可獲取壞賬準備金的納稅人，除另有規矩者外，壞賬準備金獲取比例一概不得逾越年底應收賬款余額的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、壞賬丟掉估計方法不一樣分析對于壞賬丟掉估計方法

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

　　《公司管帳準則》第53條規矩，公司可以根據自身的實習情況合理地必定壞賬準備的計提方法，可以挑選運用應收賬款余額百分比法，即按應收賬款余額的百分比計提，也可選用賬齡分析法，還可以選用銷貨百分比法。公司計提壞賬準備的方法由公司自行必定，壞賬準備計提方法一經必定，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，應當在管帳報表附注中予以說明。

　　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，規矩公司只能選用應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、壞賬丟掉供認條件差異分析《公司管帳準則》第53條規矩

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

　　公司供認壞賬時，應遵從財務報告的政策和管帳計算的基本原則，詳細分析各應收賬款的特性、金額的巨細、許諾期限、債務人的許諾和其時的運營情況等要素。《公司所得稅稅前扣減方法》第47條對壞賬丟掉的供認作出的明晰的規矩：繳稅人符合下列條件之一的應收賬款，應作為壞賬處理：債務人被依法宣告破產、撤消、其剩下工業確實缺少清償的應收賬款;債務人去世或依法被宣告去世、失蹤，其工業或遺產確實缺少清償的應收賬款;債務人遭受嚴重自然災害或意外事故，丟掉巨大，以其工業(包含保險賠款等)確實無法清償的應收賬款;債務人逾期未實行償債責任，經法院判決，確實無法清償的應收賬款;逾期三年以上仍未回收的應收賬款;經國家稅務總局贊同核銷的應收賬款。

　　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、壞賬丟掉轉銷方法不一樣分析《公司管帳準則——管帳科目和管帳報表》理解規矩“公司只能采納備抵法計算壞賬丟掉”。也就是說公司對或許發生的壞賬丟掉只能先行計提壞賬準備，在供認發生壞賬丟掉時，再通過壞賬準備抵減壞賬丟掉。

　　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》則規矩，繩尺上采納直接轉銷法，即公司發生的壞賬丟掉在報經稅務機關審理贊同后可直接計入管帳當期，除此，公司也可挑選選用計提壞賬準備停止計算，但必需報經主管稅務機關批閱。

　　"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條規矩：納稅人發生的壞賬丟掉，繩尺上應按實習發生額據實列支。獲取壞賬準備金的納稅人發生的壞賬丟掉，應沖減壞賬準備金;實習發生的壞賬丟掉，逾越已獲取的壞賬準備的局部，可在發生當期直接扣減;已核銷的壞賬回收時，應相應增加當期的應納所得稅額。

　　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條規矩：關聯方之間的來往賬款不得確認為壞賬。公司實習發生的壞賬丟掉，逾越上一年度計提的壞賬準備有些，可列為當期的丟掉;少于上一年度計提的壞賬準備有些，應當計入本年度的應繳稅所得額。壞賬丟掉，須經本地稅務

　　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

　　機關審理認可。

　　Body recognition.

　　由于以上差異，構成計提金額不一樣，公司在年終申報交納所得稅時，應在當年實習獲取的壞賬準備規劃內進行繳稅調整。濟南財務咨詢公司

　　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：一是假設公司當年度實習獲取的壞賬準備小于或等于稅法規矩的獲取限額，則按實習獲取數在稅前扣減，不作任何繳稅調整。其差額有些，在今后年度也不得補扣。

　　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.

　　二是假設公司當年度實習增提的壞賬準備大于按稅法規矩應增提的壞賬準備，或許公司應減提的壞賬準備小于按稅法規矩應減提的壞賬準備，均應調整增加應繳稅所得額。

　　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.

　　濟南財務咨詢公司 :http://www.yinyon.cn/