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我国财务制度明确规定，超过三年不能收回的应收帐款即可作为损失进入当期损益，而在负债方面却无相应的规定。这固然符合财务谨慎性的原则，但却影响了税收的谨慎性。债务企业的拖欠行为不仅会使债务企业的生产经营产生困难，而且严重影响其纳税能力。更为甚者：一些企业的
China’s financial system clearly stipulates that accounts receivable that can not be recovered for more than three years can be brought into the profits and losses of the current period as losses and there is no corresponding stipulation in respect of liabilities. While this is in line with the principle of financial prudence, it has affected the prudence of taxation. Debt business debt default behavior will not only make the debt of the production and operation of enterprises difficult, but also seriously affect their tax capabilities. Even worse: some businesses