国家税务局关于从事租赁业的外商投资企业逾期租金计提坏帐准备金

时间：2007-05-04 01:39:03

（单词翻译:单击）

 

国税函发[1992]1531号
颁布日期：19921103 　实施日期：19921103 　颁布单位：国家税务局

　　GuoShuiHanFa [1992] No.1531

　　November 3， 1992

　　I. The document coded GuoShuiHanFa [1990] No.1174 still shall apply to six-month overdue1 rent in 1991 for leasing enterprises with foreign investment， but no bad debt reserve is to arise thereupon. Nor should it be deducted2 from the taxable income of the period when it gets confirmed as bad debt in later years.

　　II. The overdue rent arising after the year of 1992 should， on the accrual3 basis， be included in the taxable income of the corresponding period， and Article 25， Article 26 and Article 27 of the Rules for the Implementation4 of the Tax Law can apply to the treatment of the above-mentioned rent-to-bad-debt transfer and of the bad debt loss.


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1 overdue MJYxY     
adj.过期的，到期未付的；早该有的，迟到的
参考例句：
  • The plane is overdue and has been delayed by the bad weather.飞机晚点了，被坏天气耽搁了。
  • The landlady is angry because the rent is overdue.女房东生气了，因为房租过期未付。
2 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除，减去( deduct的过去式和过去分词 )
参考例句：
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
3 accrual e249de9c52d96678cac672f1987b7771     
n.获利；利息；自然增长；自然增长物
参考例句：
  • But these accrual run a system and give due effectiveness without play. 但这些收益治理系统并没有发挥出应有的效用。 来自互联网
  • Article 5 The company employ the Accrual Basis Accounting principle. 第五条本企业应当根据权责发生制的原则记账。 来自互联网
4 implementation 2awxV     
n.实施，贯彻
参考例句：
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。

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