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财产丢掉申报时间及抄送材料?

2016-09-28

  财产丢掉申报时间及抄送材料?

  Lost property declaration time and cc material?

  一、申报时间按照规矩:

  A, declare time according to the rules:

  纳税人发生的工业丢掉应于年度终了后四十五日内按照本通知的有关规矩向各区、县国家税务局,直属分局(以下简称“主管税务局”)进行申报。纳税人确因情况格外,不能及时申报的,经主管税务局赞同能够延期申报,但最迟不得逾越年度终了后的三个月。济南财务咨询公司

  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

  纳税人发生的工业丢掉应及时向所在地主管税务机关抄送工业丢掉税前扣减书面恳求,注明工业丢掉的类型、程度、数量、金额、税前扣减理由和扣减的期限,并填写有关承认审批表。恳求日期,通常不得逾越年度终了后四十五日。纳税人确因格外情况,不能及时申报的,经主管税务机关赞同可延期申报,但最迟不得逾越年度终了后的三个月。逾越规矩期限的,税务机关不予受理。

  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)纳税人请求税前扣除财富丢掉,需向主管税务机关抄送以下材料:

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

  1.纳税人申报税前扣除财富丢掉的书面请求。内容包含丢掉的类型、丢掉的原因、丢掉的数额等;

  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.财富丢掉税前扣除请求表。

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

  (二)纳税人除抄送以上材料外,还应按照财富丢掉的类型,抄送其他有关材料:

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

  1.纳税人申报坏账丢掉时要根据坏账丢掉发生的原因供应以下材料:

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

  因债务人破产和逝世而构成的坏账丢掉,应取得债务人所在地司法机关所出具的债务人已破产或已逝世的法令文件、以债务人的破产财富或遗产偿还应收账款情况的法令文件。

  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.

  因债务人逾期未实施偿还义务逾越三年依然不能回收的应收账款所构成的坏账丢掉,属境内发生的,公司应供应法院的败诉断定,或许供应给收款催收记载、会计师事务所等社会中介机构审阅的债务人的财务报告;属境外发生的,公司应供应催收函电、驻外使领馆机构确认意见或许会计师事务所、律师事务所等中介机构出具的凭据。

  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.

  对公司间告贷而发生的坏账丢掉,应供应银行单据及托付告贷合同。对发出产品而构成的应收账款,还应供应产品发票和货运有些证实。

  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.纳税人申报存货丢掉,应差异不一样情况供应盘存的记载 、购货合同、入库单据、司法机关结案材料、质量断定有些的断定陈说或许会计师事务所的审计陈说等材料。济南财务咨询公司

  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.纳税人申报固定资产丢掉时,除供应固定资产账卡外,应视情况不一样供应不一样材料:

  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:

  因盘亏构成的固定资产丢掉,应附有详细的资产清查盘点陈说。

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

  因损坏、自然灾害等要素构成的固定资产丢掉,应取得有关技能有些的断定陈说。

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

  因被盗、贪婪等要素构成的固定资产丢掉应供应有关司法机关的结案材料。

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

  因变卖固定资产而构成的固定资产丢掉,应供应转让合同或协议、资产评估陈说。

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

  4.纳税人申报对外出资丢掉时,应根据丢掉的性质供应以下材料:

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

  对外出资合同、协议或规章;

  Foreign investment contracts, agreements or regulations;

  半途转让、到期回收对外出资的有关文件、材料;

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

  财务报表、已回收各期的出资获益;

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

  如属于贪婪、被盗、不尽职等原因构成的丢掉,还应供应司法机关的结案材料。

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

  其他能够证实丢掉的有关材料。

  Other relevant materials can prove to lose.

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