坏账准备纳税调整规律探析（Analysis of tax adjustment rules for bad debt preparation）.docVIP

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坏账准备纳税调整规律探析（Analysis of tax adjustment rules for bad debt preparation）.doc

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坏账准备纳税调整规律探析（Analysis of tax adjustment rules for bad debt preparation）

坏账准备纳税调整规律探析（Analysis of tax adjustment rules for bad debt preparation） Bad debts of the adjustment of tax law Provision for tax adjustment rules of 2008-12-20 15:15:32 First, prepare accounts tax adjustment of several key points involved Distinguish 1. of bad debts has the time difference and permanent difference The accounting regulations, enterprise provision for bad debts to choose the method provided by the enterprise, the proportion of bad debts in determining the relevant information, enterprises should be based on past experience, the debt unit actual financial situation to a reasonable estimate. According to the current tax law, enterprise accounts receivable balance at the end of 5 per thousand extraction of bad debts can be deducted before tax, more than the proportion of bad debts shall not be deducted before tax. In addition, the IRS issued by the provisions of 2003 No. 45, any account occurred between the taxpayer and the related parties, shall not be extracted for bad debts, it shall not be confirmed as bad debts. Therefore, at the end of the year for bad debts tax adjustment, there are two kinds of differences, one is because of accounting and tax law on the provision of a range of different, differences of related enterprises of provision for bad debts arising from the permanent difference; two is due to differences in accounting and tax law on the percentage of the different, belong to time difference. The accounts receivable of each period of great change, strong liquidity, if the actual work of associated and non associated enterprises to strictly distinguish between bad debts, bad debts at the end of tax adjustment is bound to bring great difficulty. A, The 2. provision for bad debts and tax adjustments are required to calculate the year rolling Enterprise bad debts tax adjustment, which is the essence of accounting according to the accounting policy provision for bad debts and tax deduction allowed difference between bad debts therefore, accura