I. Types of cash losses
To confirm the cash loss, the following application materials shall be provided:
(1) Cash inventory table confirmed by the cash custodian (including records dating back to the base date);
(two) the cash custodian's explanation of the short paragraph and the relevant approval documents;
(3) If the loss of assets involves the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the claim of the insurance company;
(4) If criminal offences are involved, relevant materials of judicial organs shall be provided.
Second, the category of deposit loss.
The following application materials shall be provided for margin loss:
(a) the original certificate of enterprise deposit;
(2) Legal documents on bankruptcy liquidation of institutions with statutory deposit-taking functions;
(three) documents and other external evidence ordered by the government to suspend business or close down;
(four) the distribution documents of the remaining assets after liquidation;
(5) If the loss of assets involves the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the claim of the insurance company.
3. Whether the accounts receivable and prepayments of the enterprise meet the category of bad debt losses.
If an enterprise's accounts receivable and prepayments meet the conditions of bad debt losses, it shall provide the following relevant application materials to apply for pre-tax deduction of bad debt losses:
(a) the bankruptcy announcement of the court and the liquidation documents of bankruptcy liquidation;
(2) A judgment or ruling that the court lost, or a legal document that won but was finally executed by the court;
(three) the cancellation and revocation certificate of the industrial and commercial department; The enterprise revocation result inquired by the enterprise through the website of "xx Industrial and Commercial Enterprise Information Inquiry" shall be stamped with the special seal for file inquiry of the local administrative department for industry and commerce.
(four) the administrative decision document of the government department on cancellation and closure;
(five) the death and disappearance certificates of the public security and other relevant departments;
(six) conclusive proof that it is overdue for more than three years and has been unable to pay off its debts;
(seven) the debt restructuring agreement with the debtor and its relevant certificates;
(eight) for the loss of assets involving the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written explanation whether it has obtained the compensation of the responsible person or the claim of the insurance company.
Fourthly, the category of inventory loss.
(1) Provide the following shortage application materials:
1. Inventory list;
2. Inventory manager's description of inventory loss;
3. Basis for determining the value of the inventory in short supply (including relevant warehousing procedures, purchase invoice price of the same or similar inventory or other determination basis);
4. Identification of relevant responsibilities within the enterprise, explanation of the salary of the responsible person and internal approval documents; Where the loss of assets involves claims made by insurance companies, the enterprise shall issue a written statement on whether it has obtained claims made by insurance companies.
(two) to provide the following application materials for the loss of scrapped, damaged or deteriorated inventory:
1. The single item or batch amount is relatively small (accounting for less than 10% of similar inventory of the enterprise, or reducing the taxable income in the current year, increasing the loss by less than 10%, or less than 100000 yuan. The same below) inventory, technical appraisal certificate issued by relevant technical departments within the enterprise;
2. For a large inventory with a single or batch amount exceeding the above-mentioned standard, an appraisal report issued by a professional technical appraisal department or an appraisal report on enterprise assets loss issued by a certified tax agency shall be obtained;
3 involving insurance claims, there should be a description of the insurance company's claims;
4. Description and approval documents of scrapped, damaged and deteriorated internal inventory of the enterprise;
5. Description of surplus value;
6. Relevant internal responsibility identification, liability compensation description and internal approval documents.
(3) Provide the following application materials for loss of stolen inventory:
1. Records of reporting cases to public security organs, and certificates and replies issued by public security organs for filing, solving and closing cases;
2. A description of the responsibility identification and compensation of the responsible person;
3 involving insurance claims, there should be a description of the insurance company's claims.
Verb (abbreviation of verb) loss of fixed assets
(1) Provide the following application materials for inventory loss and loss of fixed assets:
1. Fixed assets inventory table;
2. Description of shortage and loss. Enterprises should make special explanations for the loss of fixed assets in a single or large batch, and issue an economic appraisal certificate issued by an intermediary agency with legal qualifications;
3. Identification of relevant responsibilities within the enterprise and internal approval documents;
4. If the loss of assets involves the compensation of the responsible person or the insurance company's claim, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the insurance company's claim.
(2) Provide the following application materials for loss of fixed assets:
1. Appraisal certificate issued by relevant departments within the enterprise;
2. Scrapping and damage of fixed assets with small single or batch amount can be explained by the enterprise item by item, and the technical appraisal certificate issued by the relevant internal technical departments can be issued;
Fixed assets with a large amount of single or batch are scrapped or damaged, and the enterprise shall make special explanations item by item, and issue an appraisal report from a professional technical appraisal institution, or attach an economic appraisal certificate from an intermediary institution.
3. If the fixed assets are damaged or scrapped due to force majeure such as natural disasters, there should be an appraisal report issued by relevant functional departments, such as the disaster proof issued by the fire department, the accident scene handling report issued by the public security department, the vehicle loss report certificate, the house demolition certificate issued by the housing management department, and the inspection report issued by the security inspection departments such as boilers and elevators.
4 enterprise fixed assets scrapped, damaged instructions and internal approval documents;
5. Where insurance claims are involved, there shall be an explanation of the insurance company's claims.
(3) Provide the following application materials for loss of fixed assets:
1. Records of reporting cases to public security organs, and certificates and replies issued by public security organs for filing, solving and closing cases;
2. A description of the responsibility identification and compensation of the responsible person;
3 involving insurance claims, there should be a description of the insurance company's claims.
Loss category of intransitive verbs in construction in progress
(a) the following application materials shall be provided for the loss, abandonment, scrapping and demolition of the project under construction:
1. The document that the state explicitly stops the project construction;
2. Documents issued by relevant government departments on the suspension and demolition of the project;
3. The appraisal opinions, reasons and approval documents issued by the enterprise on the scrapped and abandoned projects under construction, and the scrapped projects under construction with a large single amount shall have the appraisal report of the professional technical appraisal department;
4. The basis for determining the actual investment amount of the project;
5. If the loss of assets involves the compensation of the responsible person or the insurance company's claim, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the insurance company's claim.
(two) due to the damage caused by natural disasters and accidents in the construction, provide the following application materials:
1. Proof of natural disasters or accidents;
2 involving insurance claims, there should be insurance claims;
3. Identification of relevant internal responsibilities, explanation of responsible person's salary and approval documents.
Seven. Loss of biological assets
(1) The following application materials shall be provided for the loss of productive biological assets:
1. Inventory table of productive biological assets;
2. Description of inventory loss. For the productive biological assets with a large amount of single or batch, the enterprise shall make a special explanation item by item;
3. Relevant responsibility identification and internal approval documents within the enterprise, etc.
4. If the loss of assets involves the compensation of the responsible person or the insurance company's claim, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the insurance company's claim.
(two) the following application materials shall be provided for the loss of biological assets caused by forest diseases and insect pests, epidemics and deaths:
1. Appraisal certificate issued by relevant departments within the enterprise;
2. For the forest pests and diseases, epidemic situation and death of productive biological assets with a large amount of single or batch, the enterprise shall make a special explanation item by item, and an appraisal report shall be issued by the professional technical appraisal department;
3. If the productive biological assets suffer from forest diseases and insect pests, epidemic situation and death due to force majeure, there should be an appraisal report issued by relevant functional departments, such as the certificate of forest diseases and insect pests issued by the forestry department, the epidemic situation certificate issued by the health and epidemic prevention department, the disaster certificate issued by the fire department, and the accident scene handling report issued by the public security department.
4. Forest pests and diseases, epidemic situation, death and internal approval documents of productive biological assets of enterprises;
5. Where insurance claims are involved, there shall be an explanation of the insurance company's claims.
(3) If losses are caused by illegal logging, theft or loss of biological assets, the following application materials shall be provided:
1. The report record of stolen productive biological assets to the public security organ, and the certificate and reply issued by the public security organ for filing, solving and closing the case;
2. A description of the responsibility identification and compensation of the responsible person;
3 involving insurance claims, there should be a description of the insurance company's claims.
Eight. Loan loss
The following application materials are provided for the following types of creditor's rights investment losses that meet the conditions of bad debt losses:
(1) The debtor and guarantor are declared bankrupt, closed, dissolved or revoked according to law, and their legal person qualifications are terminated. After the enterprise claims the creditor's rights from the debtor and guarantor, it shall submit the bankruptcy, closure, dissolution certificate, revocation document, cancellation certificate of the administrative department for industry and commerce at or above the county level and asset liquidation certificate;
(2) If the debtor dies, or is declared missing or dead according to law, and the enterprise pays off its assets or inheritance according to law and claims the creditor's rights from the guarantor, it shall submit the certificates of death and disappearance of the debtor and guarantor, as well as the liquidation certificate of the assets or inheritance;
(three) the debtor suffered a major natural disaster or accident, resulting in huge losses and unable to obtain insurance compensation, and really unable to repay the debt; Or the debts that can't be repaid after the insurance compensation is paid off, and the creditor's rights that can't be recovered after the enterprise pays off its assets and recovers the guarantor, it shall submit the proof that the debtor suffered a major natural disaster or accident, the insurance compensation certificate and the asset liquidation certificate;
(4) Although the debtor and guarantor have not been declared bankrupt, closed, dissolved or revoked according to law, they have completely stopped their business activities, and their business licenses have been revoked by the administrative department for industry and commerce at or above the county level according to law. After the enterprise recovers the debt from the debtor and guarantor, it shall submit the certificate of cancellation or revocation of the debtor and guarantor and the certificate of asset liquidation to the administrative department for industry and commerce at or above the county level; The enterprise revocation result inquired by the enterprise through the website of "xx Industrial and Commercial Enterprise Information Inquiry" shall be stamped with the special seal for file inquiry of the local administrative department for industry and commerce.
(5) Although the debtor and guarantor have not been declared bankrupt, closed down, dissolved or revoked according to law, they have completely stopped their business activities or their whereabouts are unknown, and they have not participated in the annual industrial and commercial inspection for more than two consecutive years. After recovering debts from debtors and guarantors, enterprises shall submit proof of inquiry and proof of asset liquidation to the administrative department for industry and commerce at or above the county level;
(6) If the debtor is punished according to law for violating the criminal law, and his assets are insufficient to repay the borrowed debts, and there are no other debtors, the creditor's rights that cannot be recovered after recovery shall be submitted to the court ruling and the asset liquidation certificate;
(7) Creditor's rights that the enterprise can't recover after the debtor and guarantor are unable to repay the debts due, the enterprise resorts to the law and the debtor and guarantor are enforced by the court, and the debtor and guarantor have no assets to execute. The court's compulsory execution certificate and asset liquidation certificate shall be submitted. Where the execution is terminated, the assets of the debtor and the guarantor shall also be assessed according to the fair market value. If the value is not enough to pay off the priority compensation items stipulated in the bankruptcy law, the enterprise will issue a special explanation to determine the full amount of creditor's rights receivable as creditor's rights loss; If there is still a balance after paying off the priority compensation items stipulated in the bankruptcy law, but it is not enough to pay off the debts owed, the amount of creditor's rights receivable loss of the enterprise shall be determined according to the proportion of the debts owed;
If there are multiple creditor's rights to the same debtor, the amount of creditor's rights loss can be confirmed by analogy.
(8) The creditor's rights that can't be recovered after the enterprise brings legal proceedings against the debtor and the guarantor are rejected or exempted (or partially exempted) from the debtor's liability by the court because the debtor and the guarantor are unqualified or dead, or rejected or unsupported by the court because of the loss of rights certificates such as loan contract and guarantee contract or the invalidation of legal retroactivity, or submitted to the court for proof of rejecting the prosecution, or a judgment, ruling or civil conciliation statement exempting the debtor's liability.
(9) If the debtor is unable to repay the debt due to the above-mentioned one to eight reasons, and the enterprise obtains the debt-paying assets according to law, but it is still not enough to compensate the related creditor's rights, and the amount that cannot be recovered after recovery, it shall submit the certificate of receiving the debt-paying assets and determining the debt-paying amount and the above-mentioned two to nine related certificates;
(10) If the debtor is unable to repay the debts due for one to nine reasons mentioned above, and the enterprise reorganizes the debts according to law, it shall submit the proof of the reasons for the losses and a legally effective debt restructuring plan;
(11) If an enterprise is approved to sell or transfer its equity and creditor's rights by market means such as package sale, public auction and bidding, and the difference between the sale and transfer price and book value, it shall submit an asset disposal plan, a sale and transfer contract (or agreement), transaction and accounting vouchers, and a list of book value of assets;
(12) For the losses caused by the imperfect internal control system, nonstandard operation process or business innovation, but the policies are not clear and matching, the amount to be borne by the enterprise shall be submitted with the proof of the cause of the loss or the qualitative proof and special explanation of the loss by the business supervision department;
(13) For the losses caused by criminal cases, the amount that should be borne by the enterprise or the amount that cannot be recovered after being put on file for investigation by the public security organ for more than 2 years, the proof materials of the reasons for the losses, the case investigation or judgment of the public security, procuratorial and legal departments shall be submitted;
(14) Financial enterprises shall submit proof of the cause of loss and recourse records (including telephone recourse, letter recourse and letter recourse) for mortgage loans with a balance of less than 5 million yuan (including 5 million yuan) and mortgage loans with a balance of less than 500,000 yuan (including 500,000 yuan) of rural credit cooperatives and rural banks that cannot be recovered after more than 65,438+0 years of recourse.
(fifteen) the State Council approved the creditor's rights of the project, it shall submit the approval documents of the State Council or the documents approved by the relevant departments of the State Council after the consent of the State Council;
(sixteen) the verification report of enterprise assets loss issued by the registered tax agency (optional);
(seventeen) for the loss of assets involving the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written explanation whether it has obtained the compensation of the responsible person or the claim of the insurance company.
IX. Loss of entrusted loans
Enterprises entrust financial institutions to lend to other units, and the units that accept loans are unable to repay them, and apply for approval according to the loan examination and approval methods.
Ten, bank card overdraft and related losses.
The following application materials shall be provided for bank card overdraft losses that meet the bad debt conditions of financial enterprises and other receivables that have been included in taxable income:
(a) the cardholder and the guarantor are declared bankrupt according to law, and the money that cannot be paid off after the assets are paid off according to law shall be submitted to the court with bankruptcy certificates and asset settlement certificates;
(2) If the cardholder or guarantor dies or is declared missing or dead according to law, the certificate of death or disappearance, and the certificate of liquidation of assets or inheritance shall be submitted for the money that cannot be paid off after the assets or inheritance are paid off;
(three) after litigation or arbitration and execution procedures, the money is still not recovered, and the litigation judgment or arbitration and execution certificate shall be submitted;
(4) If the cardholder and guarantor are closed with the approval of the relevant departments due to poor management and insolvency, and their business licenses are cancelled or revoked by the administrative department for industry and commerce at or above the county level, and they still can't pay off their assets, they shall submit the documents approved by the relevant administrative department for the closure of the cardholder and the certificate of cancellation of the cardholder's business license by the administrative department for industry and commerce; The enterprise revocation result inquired by the enterprise through the website of "xx Industrial and Commercial Enterprise Information Inquiry" shall be stamped with the special seal for file inquiry of the local administrative department for industry and commerce.
(5) If the balance is less than 20,000 yuan (including 20,000 yuan) and cannot be recovered after more than 2 years of recourse, submit the recourse records, including original records such as telephone recourse, letter recourse and door-to-door recourse, which shall be signed by the handling personnel and the person in charge;
(6) If the loss of assets involves the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the claim of the insurance company.
XI. Loss of Student Loan
Financial enterprises shall provide the following application materials when determining the loss of student loans that meet the conditions of bad debts:
(1) If the debtor dies, is declared missing or dead according to law, or loses full capacity for civil conduct or labor, and has no heir or legatee, the student loan collateral (pledge) and the debtor's private assets shall be disposed of according to law. If the loan has not been returned after claiming joint liability from the guarantor, the debtor's death or missing statement or the debtor's death certificate issued by the public security department or hospital shall be submitted; A certificate issued by the judicial department that the debtor has lost his full capacity for civil conduct, or a certificate issued by a hospital at or above the county level that the debtor has lost his ability to work, as well as the handling of the mortgage (pledge) of the student loan and the recourse against the guarantor;
(II) After litigation and enforcement, the loan that has not been returned after disposing of the student loan collateral (pledge) and the debtor's private assets in accordance with the law and claiming joint liability from the guarantor shall be submitted to the court for judgment or final ruling, as well as the handling of the student loan collateral (pledge) and the recovery from the guarantor in case the case cannot be continued;
(III) After loans overdue, within the effective recourse period determined by the enterprise, dispose of the mortgage (pledge) of the student loan and the debtor's private assets according to law, claim the loan that has not been returned after joint liability from the guarantor, and submit the mortgage (pledge) of the student loan and the right of recourse from the guarantor;
(4) If the loss of assets involves the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the claim of the insurance company.
Twelve. Loss of equity investment
(1) The following application materials shall be provided for the loss of qualified equity investment of an enterprise:
1. A written statement of investment loss signed and confirmed by the legal representative, principal responsible person and chief financial officer of the enterprise;
2. Bankruptcy announcement and bankruptcy liquidation documents of the invested entity; The cancellation or revocation of documents by the industrial and commercial department; Administrative decision documents of relevant government departments; Legal or other documents proving the termination of operations and transactions;
3. Description of the cost and value recovery of related assets;
4. The distribution certificate of the remaining assets after the liquidation of the invested unit;
5. If the loss of assets involves the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the claim of the insurance company;
(2) The following information shall be provided for the losses caused by the failure of the enterprise to buy or sell stocks through the stock exchange or the inter-bank market:
1. A copy of the resolution of the board of directors on equity transfer;
2. A written statement signed by the legal representative, principal responsible person and financial controller of the enterprise to confirm the investment loss;
3. A copy of the official reply of the Bureau of Commerce and other government departments approving the equity transfer;
4. A copy of the equity transfer contract or agreement;
5. A copy of the capital verification report of the invested enterprise;
6. Balance sheet and income statement of the invested enterprise on the date of equity transfer;
7. The business license and photocopy of the invested enterprise;
8. Copy of the tax registration certificate of the invested enterprise;
9. Receipt vouchers related to equity transfer and related text descriptions;
10. Whether the equity transferor has obtained non-monetary assets or other economic benefits;
1 1. If the loss of assets involves the compensation of the responsible person or the claim of the insurance company, the enterprise shall issue a written statement on whether it has obtained the compensation of the responsible person or the claim of the insurance company.
Thirteen. Loss of entrusted financial management
When an enterprise entrusts an institution that meets the statutory qualification requirements to conduct financial management, it shall divide the entrusted financial management into debt investment and equity investment according to the business essence and the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and declare the entrusted financial management loss according to the confirmation conditions and evidence requirements of relevant investment losses.
Fourteen Guaranteed loss
Where an enterprise provides a guarantee related to its taxable income, the guarantor shall be jointly and severally liable for repayment because he fails to repay the debt on time. After investigation and recourse, the guarantor is unable to repay the debt for free. If it cannot be recovered, it shall be handled according to the loss of accounts receivable in these measures.
The guarantee related to the taxable income of an enterprise refers to the guarantee provided by an enterprise that is closely related to the main production and business activities such as enterprise investment, financing, material procurement and product sales.
The loan guarantee provided by an enterprise for other independent taxpayers unrelated to the taxable income of the enterprise, as well as the principal and interest borne by the guarantor due to the guarantor's failure to repay the loan, shall not be declared and deducted.
I hope it helps you.