漫解税收丨留存资料不全惹麻烦！贷款损失税前扣除被纳税调整

Core Points - The article discusses the requirements for tax deduction of asset losses related to debt investments, emphasizing the need for proper documentation and evidence to support claims of loss due to bankruptcy [2][6][4]. Group 1: Tax Deduction Requirements - Companies must retain original documents, contracts, and accounting records to confirm debt investment losses [6][4]. - In cases where the debtor is declared bankrupt, additional evidence such as asset liquidation proof is required [6][4]. - If the loss is due to bankruptcy and the investment is less than 3 million yuan or over three years old, further documentation is necessary, including proof of bankruptcy and records of attempts to recover the debt [4][6]. Group 2: Specific Case Analysis - A specific case is mentioned where a loan loss of 10 million yuan is discussed, indicating that since it is within three years, only the asset liquidation proof is needed for tax purposes [3][2]. - The article highlights the importance of understanding the nuances of tax regulations to ensure compliance and proper documentation [3][2].