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坏账准备计提及坏账丢掉管帐疑问分析?
Provision for bad debt provisions and bad loans to lose tube account question analysis?
一、坏账准备计提规划差异分析《公司管帐准则》第53条规矩
A provision for planning and variance analysis, provision for bad debts article 53 of the standard tube accounts of the company rules
公司应当在期末分析各项应收金钱的可回收性，并估计或许发生的坏账丢掉。对估计或许发生的坏账丢掉，计提坏账准备。公司持有的未到期的应收收据，如有确凿证据证明不可以回收或回收的或许性不大时，应将其账面余额转入应收账款，并计提坏账准备。公司的预付账款如有确凿证据标明其不符合预付账款性质，或许因供货单位破产、撤消等要素已没有希望再收到所购货品的，应将原计入预付账款的金额转入到别的应收款，并计提相应的坏账准备。从这些规矩足以看出，《公司管帐准则》所供认的计提坏账准备的基数为“应收账款”和“别的应收款”。公司按规矩计提坏账准备时，借记“管理费用”，贷记“坏账准备”。“管理费用”在计算管帐获利时已全额扣减。济南财务咨询公司
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
《公司所得税税前扣减方法》的规矩是：计提坏账准备的年底应收账款是纳税人因出售商品、商品或供给劳务等缘由，应向购货客户或承受劳务的客户收取的金钱，包括代垫的运杂费。年底应收账款包括应收收据的金额。纳税人发生非购销活动的应收债务及关联方之间的任何来往款，不得获取坏账准备金。可见，税法所供认的计提坏账准备的规划为“应收账款”和“应收收据”。
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".
需要格外说明的是：财政部、国度税务总局于2003年8月22日下发了《对于履行〈公司管帐准则〉需要理解的有关所得税疑问的告诉》(国税发[2003]45号)第8条理解：为简化起见，答应公司计提坏账准备的规划按《公司管帐准则》的规矩履行。这就意味着管帐上计提的坏账准备的规划与税法所供认的计提坏账准备的规划完成了不合。
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、坏账准备计提比例差异分析对于坏账准备的计提比例疑问
Second, the provision for bad debt provision rate variance analysis for the provision for bad debt provision
《公司管帐准则》并没有明晰的束缚，而规矩由公司根据：“以往的阅历、债务单位的实习财务情况和现金流量等有关信息予以合理估计”判定计提比例。除有确凿证据标明该项应收金钱不可以回收或回收的或许性不大外(如债务单位已撤消、破产、资不抵债、现金流量缺少、发生严重的自然灾害等致使停产而在短时间内无法偿付债务，以及三年以上的应收金钱)，下列各种情况不能全额计提坏账准备：一是当年发生的应收金钱;二是计划对应收金钱进行重组;三是与关联方发生的应收金钱;四是已逾期，但无确凿证据标明其不能回收的应收金钱。也就是说，坏账准备的计提比例最高可达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%.
《公司所得税税前扣减方法》第46条则理解的规矩：“经赞同可获取坏账准备金的纳税人，除另有规矩者外，坏账准备金获取比例一概不得逾越年底应收账款余额的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、坏账丢掉估计方法不一样分析对于坏账丢掉估计方法
Three estimation methods different analysis for bad debts, bad debts to lose lose estimation method
《公司管帐准则》第53条规矩，公司可以根据自身的实习情况合理地必定坏账准备的计提方法，可以挑选运用应收账款余额百分比法，即按应收账款余额的百分比计提，也可选用账龄分析法，还可以选用销货百分比法。公司计提坏账准备的方法由公司自行必定，坏账准备计提方法一经必定，不得随意变卦。
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.
如需变卦，应当在管帐报表附注中予以说明。
If you want to change, ought to be in tube in notes to the accounts.
《公司所得税税前扣减方法》则很单一，规矩公司只能选用应收账款余额百分比法。
The corporate income tax pre-tax deduction method is single, company rules can only choose the accounts receivable balance percentage method.
四、坏账丢掉供认条件差异分析《公司管帐准则》第53条规矩
Four, bad debts losing confessed condition variance analysis article 53 of the standard tube accounts of the company rules
公司供认坏账时，应遵从财务报告的政策和管帐计算的基本原则，详细分析各应收账款的特性、金额的巨细、许诺期限、债务人的许诺和其时的运营情况等要素。《公司所得税税前扣减方法》第47条对坏账丢掉的供认作出的明晰的规矩：缴税人符合下列条件之一的应收账款，应作为坏账处理：债务人被依法宣告破产、撤消、其剩下工业确实缺少清偿的应收账款;债务人去世或依法被宣告去世、失踪，其工业或遗产确实缺少清偿的应收账款;债务人遭受严重自然灾害或意外事故，丢掉巨大，以其工业(包含保险赔款等)确实无法清偿的应收账款;债务人逾期未实行偿债责任，经法院判决，确实无法清偿的应收账款;逾期三年以上仍未回收的应收账款;经国家税务总局赞同核销的应收账款。
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、坏账丢掉转销方法不一样分析《公司管帐准则——管帐科目和管帐报表》理解规矩“公司只能采纳备抵法计算坏账丢掉”。也就是说公司对或许发生的坏账丢掉只能先行计提坏账准备，在供认发生坏账丢掉时，再通过坏账准备抵减坏账丢掉。
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.
《公司所得税税前扣减方法》则规矩，绳尺上采纳直接转销法，即公司发生的坏账丢掉在报经税务机关审理赞同后可直接计入管帐当期，除此，公司也可挑选选用计提坏账准备停止计算，但必需报经主管税务机关批阅。
"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.
《公司所得税税前扣减方法》第45条规矩：纳税人发生的坏账丢掉，绳尺上应按实习发生额据实列支。获取坏账准备金的纳税人发生的坏账丢掉，应冲减坏账准备金;实习发生的坏账丢掉，逾越已获取的坏账准备的局部，可在发生当期直接扣减;已核销的坏账回收时，应相应增加当期的应纳所得税额。
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.
《公司所得税税前扣减方法》第48条规矩：关联方之间的来往账款不得确认为坏账。公司实习发生的坏账丢掉，逾越上一年度计提的坏账准备有些，可列为当期的丢掉;少于上一年度计提的坏账准备有些，应当计入本年度的应缴税所得额。坏账丢掉，须经本地税务
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
机关审理认可。
Body recognition.
由于以上差异，构成计提金额不一样，公司在年终申报交纳所得税时，应在当年实习获取的坏账准备规划内进行缴税调整。济南财务咨询公司
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：一是假设公司当年度实习获取的坏账准备小于或等于税法规矩的获取限额，则按实习获取数在税前扣减，不作任何缴税调整。其差额有些，在今后年度也不得补扣。
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.
二是假设公司当年度实习增提的坏账准备大于按税法规矩应增提的坏账准备，或许公司应减提的坏账准备小于按税法规矩应减提的坏账准备，均应调整增加应缴税所得额。
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.