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济南代办公司注册：公司财产丢掉报批需抓住?
Jinan agent company registration: lost property approval should be caught?
问：我公司有一笔应收账款无法回收，请问我公司可以在申报公司所得税时直接做税前扣减吗?
Q: my company has an account receivable cannot be recycled, excuse me my company can do it when filing in corporate income tax directly pre-tax deduction?
答：这么是不允许的。公司的各项工业丢掉，按申报扣减程序分为自行申报扣减工业丢掉和经阅览扣减工业丢掉。《公司工业丢掉所得税前扣减处理方法》(国家税务总局令第13号)第七条明确规矩公司应收、预付账款发生的坏账丢掉须经税务机关阅览才华在申报公司所得税时扣减。并且只需满足相应条件的坏账丢掉才可以税前扣减。
Answer: this is not allowed. Companies of all industrial away, according to declare deduction procedure is divided into self-declaration deductions industry lost and the reading deductions. The industrial company to lose before income tax deduction processing method "(order no. 13 of the state administration of taxation) article 7 clear custom company, prepaid accounts receivable bad debts losing it must be read by the tax authority talent when filing in corporate income tax deduction. And only need to satisfy the corresponding conditions of bad debts losing can be pre-tax deduction.
问：那需求满足啥条件呢?
Q: and the demand to meet what condition?
答：《公司工业丢掉所得税前扣减处理方法》第二十条规矩，公司应收、预付账款发生的坏账丢掉恳求税前扣减必须要符合下列条件之一：
Answer: "industrial company to lose before income tax deduction processing method" article 20 rules, company, prepaid accounts receivable bad debts to lose begged one of pre-tax deduction must meet the following conditions:
1.债款人被依法宣布破产、吊销(包括被政府责令封闭)、吊销工商停业执照、逝世、失踪，其剩下财富或遗产确实缺少清偿;
1. Debt have been declared bankrupt according to law, revoke (including ordered to close by the government), revoke the industrial and commercial business license, death, missing, the remaining wealth or heritage really lack of liquidation;
2.债款人逾期三年以上未清偿且有确凿证实标明已无力清偿债款;
2. Three years of outstanding debt of exceed the time limit and have conclusive proof label has been unable to pay off debt.
3.符合条件的债款重组构成的坏账;
3. Eligible debt restructuring of bad debts;
4.因天然灾害、战役及世界政治事情等不可抗力要素影响，确实无法回收的应收金钱。济南代办公司注册
4. Because of natural disasters, war and world politics things such as force majeure factors influence, do't be receivable money. Jinan company registration agents
问：我们公司的这笔坏账丢掉属于上述第二种情况，这里的‘确凿证实’是指啥啊?
Q: our company lost the bad debt belongs to the second case above, 'solid proof here refers to what?
答：《公司财富丢掉所得税前扣减管理方法》第二十一条规矩，逾期三年以上的应收金钱，公司有依法催收商议记载，供认债款人已资不抵债、接连三年亏本或接连中止运营三年以上的，并能认定三年内没有任何业务来往，中介机构进行职业揣度和客观评判后出具经济鉴证证实，认定为丢掉。逾期三年以上的应收金钱，债款人在境外及港、澳、台地域的，经依法催收仍不能回收的，在取得境外中介机构出具的有关证实，或许取得中国驻外使(领)馆出具的有关证实后，认定为丢掉。
Answer: "the company wealth lost before income tax deductions management approach" article 21 of the rules, at least three years late accounts receivable money, the company has in accordance with the collection consultation, debt have admitted insolvency, for three years at a loss, or have to suspend the operation of more than three years, and can be identified three years without any business, intermediary institutions to conduct professional issued by economic circle, and objective evaluation after verification confirmed that considered lost. Debt receivable money, at least three years late people in overseas and Hong Kong, Macao and Taiwan area, the collection is still not recovered in accordance with the law, making foreign concerned proof issued by the agency of Chinese overseas probably make (get) issued by the pavilion after concerned proof, identified as lost.
问：除此以外，还有别的的情况需求先报批才可以扣减吗?
Q: in addition to this, there are other demand for approval to deduct the first?
答：《公司工业丢掉所得税前扣减处理方法》第七条规矩除上述情况外，公司因下列要素发生的工业丢掉，也须经税务机关阅览才华在申报公司所得税时扣减：
Answer: "industrial company to lose before income tax deduction processing method" article 7 of the rules in addition to the above situation, the company lost because of the following elements of industry, also it must be read by the tax authority talent when filing in corporate income tax deductions:
1.因天然灾害、战役等政治事件等不可抗力或许人为处理责任，致使现金、银行存款、存货、短期出资、固定资产的丢掉;
1. Due to political events such as natural disasters, war and other force majeure may with responsibility, the cash, bank deposits, inventories, short-term investment, fixed assets lose;
2.金融公司的呆账丢掉;
2. The financial company's bad debt to lose;
3.存货、固定资产、无形资产、长时间出资因发生耐久或实质性损害而供认的工业丢掉;
3. Inventory, fixed assets, intangible assets, for a long time paid for durable or substantial damage and confessed to industrial lost;
4.因被出资方落幕、清算等发生的出资丢掉;
4. By stakeholders end, clearing the contributive to lose;
5.按规矩可以税前扣减的各项资产评估丢掉;
5. According to the rules can be pre-tax deduction of the assets assessment to lose;
6.因政府计划搬迁、征用等发生的工业丢掉;
6. Because the government plans to move, such as requisition of industrial lost;
7.国家规矩容许从事信贷业务以外的公司间的直接告贷丢掉。
7. The state rules allow engaged in credit business outside of the company directly between countries.
济南代办公司注册小编趁便提示一下，因为《公司财富丢掉所得税前扣减管理方法》中理解规矩公司发生的各项需批阅的财富丢掉应在纳税年度终了后15日内会集一次报税务机关批阅(注：公司发生天然灾害、永世或实质性损害需求现场取证的，应在依据保留时期及时申报批阅，也可在年度终了后会集申报批阅，但必需出具中介机构、国度及授权专业技术审定部分等的审定资料)。公司的各项财富丢掉，应在丢掉发生当年申报扣减，不得提早或延后。非因计算错误或别的客观原因，公司未及时申报的财富丢掉，逾期不得扣减。所以贵公司需赶快办理有关手续，避免构成不必要的丢掉。
Jinan company registration agents small make up took the hint, because the company lost wealth before income tax deductions management method "to understand the rules of the company in various problem need to be wealth lost in a tax year converged on a newspaper within 15 days after the end of the tax authority to review (note: the occurrence of natural disasters, or substantial damage to demand the scene forensics, shall file a declaration in a timely manner on the basis of retention time to review, also can have declared after the end of the taxable year marking, but must issue a mediation organization, country and authorized professional examination examination and approval of the data, such as the part). Company in all kinds of wealth lost, should occur at losing the declare deductions, early or delay is not allowed. Not with calculation errors or other objective reasons, the company failed to timely reporting of lost wealth, within the time limit shall not be deducted. So you need to hurry up to deal with concerned formalities, to avoid unnecessary lost.