企业所得税汇算清缴合规小助手——资产损失篇

Core Viewpoint - The article provides a comprehensive overview of the policies regarding asset loss tax deductions for taxpayers, emphasizing the types of losses that can be deducted and the necessary documentation required for such deductions [2]. Group 1: Types of Asset Losses - Asset losses include cash losses, deposit losses, bad debt losses, loan losses, equity investment losses, fixed asset and inventory losses due to theft, damage, or natural disasters, among other losses [4]. Group 2: Deduction Year Regulations - Actual asset losses must be reported in the year they occur and are recognized in accounting, while statutory asset losses can be recognized in the year they meet the conditions set by relevant tax regulations [6]. - If an asset loss that has been deducted is later recovered, the recovered amount must be reported as income in the year it is received [7]. Group 3: Bad Debt Losses - For bad debt losses related to receivables and prepayments, specific documentation is required, including court announcements for bankruptcy, legal judgments, or proof of business closure [9]. - Receivables overdue for more than three years can be recognized as bad debt losses if they have been accounted for as losses, with a special report required [9]. Group 4: Debt Investment Losses - Debt investment losses must be supported by original documents, contracts, and accounting records, with additional evidence required for specific circumstances such as bankruptcy or natural disasters [10]. Group 5: Equity Investment Losses - Documentation for equity investment losses includes proof of the investment basis, bankruptcy announcements, and other legal documents confirming the loss [15]. Group 6: Losses from Criminal Cases - Losses incurred due to criminal cases can be deducted if they are substantiated by relevant legal documents, such as police reports or court judgments [12]. Group 7: Treatment of Losses from Domestic and Foreign Operations - Asset losses from domestic and foreign operations must be accounted for separately, with losses from foreign operations not deductible when calculating domestic taxable income [13]. Group 8: Reporting Asset Losses - Companies must report asset losses using the specified tax forms without submitting supporting documents, which should be retained for verification [14].