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1、坏账准备纳税调整规律探析（Analysisoftaxadjustmentrulesforbaddebtpreparation）BaddebtsoftheadjustmentoftaxlawProvisionfortaxadjustmentrulesof2008-12-2015:15:32First,prepareaccountstaxadjustmentofseveralkeypointsinvolvedDistinguish1.ofbaddebtshasthetimedifferenceandpermanentdifferenceTheaccountingregulati
2、ons,enterpriseprovisionforbaddebtstochoosethemethodprovidedbytheenterprise,theproportionofbaddebtsindeterminingtherelevantinformation,enterprisesshouldbebasedonpastexperience,thedebtunitactualfinancialsituationtoareasonableestimate.Accordingtothecurrenttaxlaw,enterpriseaccountsreceivableba
3、lanceattheendof5perthousandextractionofbaddebtscanbedeductedbeforetax,morethantheproportionofbaddebtsshallnotbedeductedbeforetax.Inaddition,theIRSissuedbytheprovisionsof2003No.45,anyaccountoccurredbetweenthetaxpayerandtherelatedparties,shallnotbeextractedforbaddebts,itshallnotbeconfirmedas
4、baddebts.Therefore,attheendoftheyearforbaddebtstaxadjustment,therearetwokindsofdifferences,oneisbecauseofaccountingandtaxlawontheprovisionofarangeofdifferent,differencesofrelatedenterprisesofprovisionforbaddebtsarisingfromthepermanentdifference;twoisduetodifferencesinaccountingandtaxlawont
5、hepercentageofthedifferent,belongtotimedifference.Theaccountsreceivableofeachperiodofgreatchange,strongliquidity,iftheactualworkofassociatedandnonassociatedenterprisestostrictlydistinguishbetweenbaddebts,baddebtsattheendoftaxadjustmentisboundtobringgreatdifficulty.A,The2.provisionforbaddeb
6、tsandtaxadjustmentsarerequiredtocalculatetheyearrollingEnterprisebaddebtstaxadjustment,whichistheessenceofaccountingaccordingtotheaccountingpolicyprovisionforbaddebtsandtaxdeductionalloweddifferencebetweenbaddebtstherefore,accurateprovisionforbaddebtsisaprerequisitefortaxadjustment.Theprov
7、isionsofourcountry'saccountingsystem,accountingallowanceforbaddebtlossesbyenterprisesonly,theenterprisesinthefinalprovisionforbaddebts,baddebtsshouldnotonlyconsidertheverificationandreversaloftheperiod,alsoneedtoconsidertheamountofretaineddebtsatthebeginningof
