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新旧法异同(一)相同点1.都按实际发生额据实扣除,且都经税务机关审批后在当年扣除;2.都可提取5‰的坏账准备金在税前扣除,而会计上其他减值准备税法上一律不得扣除。(二)不同点1.损失范围不同。第13号令范围更广,不但包括应收账款、其他应收款,还包括预付账款和应收票据;国税发[2003]45号不包括应收票据,按《企业会计制度》规定执行;2.坏账损失扣除的对称特殊规定(注:未对其他项目进
Similarities and differences between old and new (a) the same point 1 are actually deducted according to the actual amount, and have been tax authorities for approval in the current year after deduction; 2 can be extracted 5 ‰ of the bad debt reserve deducted before tax, and other accounting Impairment provisions Tax law shall not be deducted. (B) different point 1. Loss of different scope. The scope of the Decree No. 13 is broader, covering not only accounts receivable but also other receivables, including prepayments and notes receivable. Guoshuifa [2003] No. 45 does not include bills receivable and is subject to the “Accounting System for Business Enterprises” ; 2. Deductible bad debt symmetry special provisions (Note: not for other items into