应纳税所得额计算

应纳税所得额计算 某小汽车生产企业为增值税一般纳税人，2008年度自行核算的相关数据为:全年取得产品销售收入总额68000万元，应扣除的产品销售成本45800万元，应扣除的营业税金及附加9250万元，应扣除的销售费用3600万元、管理费用2900万元、财务费用870万元。另外，取得营业外收入320万元，直接投资其他居民企业分回的股息收入550万元，发生营业外支出1050万元，全年实现会计利润5400万元，应缴纳企业所得税1350万元。 2009年2月经聘请的会计师事务所对2008年经营情况进行审核，发现以下问: (1)12月20日收到代销公司代销5辆小汽车的代销清单及货款163.8万元(小汽车每辆成本价20万元，与代销公司不含税结算价28万元)。企业的会计处理: 借:银行存款——代销汽车款 1630800 贷:预收账款——代销汽车款 1630800 (2)管理费用中含有业务招待费280万元、新技术研究开发费用120万元。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides (3)营业外支出中含该企业通过省教育厅向某山区中学捐款800万元。 (4)成本费用中含2008年度实际发生的工资费用3000万元、职工福利费480万元、工会经费90万元、职工教育经费70万元。 (5)7月10日购入一台符合有关目录要求的安全生产专用设备，支付金额200万元、增值税额34万元，当月投入使用，当年已经计提了折旧费用11.7万元。 (说明:该企业生产的小汽车使用消费税税率为9%、城建税税率为7%、教育附加征收率为3%;12月末“应交税费——应交增值税”账户借方无余额;购买专用设备支付的增值税34万元，不符合进项税抵扣条件:假定该设备使用寿命为10年，不考虑残值) 要求: (1)填列给出的《企业所得税计算表》中带*号的项目金额。 (2)针对《企业所得税计算表》第13~17行所列项目需作纳税调整增加的情况，逐一说明调整增加的理由。 类行项 目 金额 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 别 次 1 一、营业收入 * 2 减:营业成本 * 利 3 营业税金及附加 * 润 4 销售费用 3600 总 5 管理费用 2900 额 6 财务费用 870 的 7 加:投资收益 550 计 8 二、营业利润 * 算 9 加:营业外收入 320 10 减:营业外支出 1050 11 利润总额 * 12 加:纳税调整增加额 * 应 13 业务招待费支出 * 纳 14 公益性捐赠支出 * 税 15 职工福利费支出 * 所 16 工会经费支出 * 得 17 其他调增项目 * 额 18 减:纳税调整减少额 * 计 19 加计扣除 * 算 20 免税收入 * 21 四、应纳税所得额 * to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 税 22 税率 25% 额 23 应纳所得税额 * 计 24 抵免所得税额 * 算 25 五、实际应纳税额 * 类行项目 金额 别 次 利 1 一、营业收入 68140 润 2 减:营业成本 45900 总 3 营业税金及附加 9266.24 额 4 销售费用 3600 的 5 管理费用 2900 计 6 财务费用 870 算 7 加:投资收益 550 8 二、营业利润 6153.76 9 加:营业外收入 320 10 减:营业外支出 1050 11 三、利润总额 5423.76 应 12 加:纳税调整增加额 353.10 纳 13 业务招待费支出 112 税 14 公益性捐赠支出 149.15 所 15 职工福利支出 60 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 得 16 职工工会经费支出 30 额 17 其他调增项目 1.95 计 18 减:纳税调整减少额 610 算 19 加计扣除 60 20 免税收入 550 21 四、应纳税所得额 5166.86 税 22 税率 25% 额 23 应纳所得税额 1291.72 计 24 抵免所得税额 23.40 算 25 五、实际应纳税额 1268.32 第1行: 营业收入=68000+28×5=68140 (万元) 第2行:营业成本=45800+20×5=45900 (万元) 第3行:营业税金及附加=9250+(5×28×17%+5×28×9%)×(7%+3%)+5×28×9% =9266.24(万元) 第8行:营业利润 =68140,45900,9266.24,3600,2900,870+550 =6153.76(万元) to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第11行:利润总额=6153.76+320,1050=5423.76(万元) 第12行:纳税调增加额 =112+149.15+60+30+1.95=353.1(万元) 第13行:业务招待费发生额的 60%=280×60%=168(万元),68140×5‰ 纳税调增金额=280,168=112(万元) 第14行:公益性捐赠限额 =5423.76×12%=650.85(万元) 纳税调增金额=800,650.85=149.15(万元) 第15行:福利费开支限额=3000×14%=420 (万元) 纳税调整金额=480,420=60(万元) 第16行:工会经费开支限额=3000×2%=60(万元) 纳税调整金额=90,60=30(万元) 第17行:折旧限额=(200+34)?10?12×5=9.75(万元) 折旧的纳税调整金额=11.7,9.75=1.95(万元) 第18行:纳税调整减少额=60+550=610(万to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 元) 第19行:加计扣除=120×50%=60(万元) 第20行:免税收入=550(万元) 第21行:应纳税所得额=5423.76+353.10 ,610=5166.86(万元) 第23行:应纳所得税额 =5166.86×25%=1291.72(万元) 第24行:抵免所得税额=(200+34)×10%=23.40(万元) 第25行:实际应纳税额=1291.72,23.40=1268.32(万元) 财政部 国家税务总局 关于企业资产损失税前扣除政策的 财税 [2009]57号 各省、自治区、直辖市、单列市财政厅,局,、国家税务局、地方税务局～新疆生产建设兵团财务局: 根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 例》,国务院令第512号,的有关规定～现就企业资产损失在计算企业所得税应纳税所得额时的扣除政策通知如下: 一、本通知所称资产损失～是指企业在生产经营活动中实际发生的、与取得应税收入有关的资产损失～包括现金损失～存款损失～坏账损失～贷款损失～股权投资损失～固定资产和存货的盘亏、毁损、报废、被盗损失～自然灾害等不可抗力因素造成的损失以及其他损失。 二、企业清查出的现金短缺减除责任人赔偿后的余额～作为现金损失在计算应纳税所得额时扣除。 三、企业将货币性资金存入法定具有吸收存款职能的机构～因该机构依法破产、清算～或者政府责令停业、关闭等原因～确实不能收回的部分～作为存款损失在计算应纳税所得额时扣除。 四、企业除贷款类债权外的应收、预付账款符合下列条件之一的～减除可收回金额to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 后确认的无法收回的应收、预付款项～可以作为坏账损失在计算应纳税所得额时扣除: ,一,债务人依法宣告破产、关闭、解散、被撤销～或者被依法注销、吊销营业执照～其清算财产不足清偿的, ,二,债务人死亡～或者依法被宣告失踪、死亡～其财产或者遗产不足清偿的, ,三,债务人逾期3年以上未清偿～且有确凿证据证明已无力清偿债务的, ,四,与债务人达成债务重组协议或法院批准破产重整计划后～无法追偿的, ,五,因自然灾害、战争等不可抗力导致无法收回的, ,六,国务院财政、税务主管部门规定的其他条件。 五、企业经采取所有可能的措施和实施必要的程序之后～符合下列条件之一的贷款类债权～可以作为贷款损失在计算应纳税所得额时扣除: to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides ,一,借款人和担保人依法宣告破产、关闭、解散、被撤销～并终止法人资格～或者已完全停止经营活动～被依法注销、吊销营业执照～对借款人和担保人进行追偿后～未能收回的债权, ,二,借款人死亡～或者依法被宣告失踪、死亡～依法对其财产或者遗产进行清偿～并对担保人进行追偿后～未能收回的债权, ,三,借款人遭受重大自然灾害或者意外事故～损失巨大且不能获得保险补偿～或者以保险赔偿后～确实无力偿还部分或者全部债务～对借款人财产进行清偿和对担保人进行追偿后～未能收回的债权, ,四,借款人触犯刑律～依法受到制裁～其财产不足归还所借债务～又无其他债务承担者～经追偿后确实无法收回的债权, ,五,由于借款人和担保人不能偿还到期债务～企业诉诸法律～经法院对借款人和担保人强制执行～借款人和担保人均无财产to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 可执行～法院裁定执行程序终结或终止,中止,后～仍无法收回的债权, ,六,由于借款人和担保人不能偿还到期债务～企业诉诸法律后～经法院调解或经债权人会议通过～与借款人和担保人达成和解协议或重整协议～在借款人和担保人履行完还款义务后～无法追偿的剩余债权, ,七,由于上述,一,至,六,项原因借款人不能偿还到期债务～企业依法取得抵债资产～抵债金额小于贷款本息的差额～经追偿后仍无法收回的债权, ,八,开立信用证、办理承兑汇票、开具保函等发生垫款时～凡开证申请人和保证人由于上述,一,至,七,项原因～无法偿还垫款～金融企业经追偿后仍无法收回的垫款, ,九,银行卡持卡人和担保人由于上述,一,至,七,项原因～未能还清透支款项～金融企业经追偿后仍无法收回的透支款项, to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides ,十,助学贷款逾期后～在金融企业确定的有效追索期限内～依法处臵助学贷款抵押物,质押物,～并向担保人追索连带责任后～仍无法收回的贷款, ,十一,经国务院专案批准核销的贷款类债权, ,十二,国务院财政、税务主管部门规定的其他条件。 六、企业的股权投资符合下列条件之一的～减除可收回金额后确认的无法收回的股权投资～可以作为股权投资损失在计算应纳税所得额时扣除: ,一,被投资方依法宣告破产、关闭、解散、被撤销～或者被依法注销、吊销营业执照的, ,二,被投资方财务状况严重恶化～累计发生巨额亏损～已连续停止经营3年以上～且无重新恢复经营改组计划的, to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides ,三,对被投资方不具有控制权～投资期限届满或者投资期限已超过10年～且被投资单位因连续3年经营亏损导致资不抵债的, ,四,被投资方财务状况严重恶化～累计发生巨额亏损～已完成清算或清算期超过3年以上的, ,五,国务院财政、税务主管部门规定的其他条件。 七、对企业盘亏的固定资产或存货～以该固定资产的账面净值或存货的成本减除责任人赔偿后的余额～作为固定资产或存货盘亏损失在计算应纳税所得额时扣除。 八、对企业毁损、报废的固定资产或存货～以该固定资产的账面净值或存货的成本减除残值、保险赔款和责任人赔偿后的余额～作为固定资产或存货毁损、报废损失在计算应纳税所得额时扣除。 九、对企业被盗的固定资产或存货～以该固定资产的账面净值或存货的成本减除to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 保险赔款和责任人赔偿后的余额～作为固定资产或存货被盗损失在计算应纳税所得额时扣除。 十、企业因存货盘亏、毁损、报废、被盗等原因不得从增值税销项税额中抵扣的进项税额～可以与存货损失一起在计算应纳税所得额时扣除。 十一、企业在计算应纳税所得额时已经扣除的资产损失～在以后纳税年度全部或者部分收回时～其收回部分应当作为收入计入收回当期的应纳税所得额。 十二、企业境内、境外营业机构发生的资产损失应分开核算～对境外营业机构由于发生资产损失而产生的亏损～不得在计算境内应纳税所得额时扣除。 十三、企业对其扣除的各项资产损失～应当提供能够证明资产损失确属已实际发生的合法证据～包括具有法律效力的外部证据、具有法定资质的中介机构的经济鉴证证to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 明、具有法定资质的专业机构的技术鉴定证明等。 十四、本通知自2008年1月1日起执行。 国家税务总局 关于印发《企业资产损失税前扣除管理办 法》的通知 国税发[2009]88号 企业资产损失税前扣除管理办法 第一章 总 则 第一条 根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则、《财政部、国家税务总局关于企业资产损失税前扣除政策的通知》,财税〔2009〕57号,等税收法律、法规和政策规定～制定本办法。 第二条 本办法所称资产是指企业拥to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 有或者控制的、用于经营管理活动且与取得应税收入有关的资产～包括现金、银行存款、应收及预付款项,包括应收票据,等货币资产～存货、固定资产、在建工程、生产性生物资产等非货币资产～以及债权性投资和股权,权益,性投资。 第三条 企业发生的上述资产损失～应在按税收规定实际确认或者实际发生的当年申报扣除～不得提前或延后扣除。 因各类原因导致资产损失未能在发生当年准确计算并按期扣除的～经税务机关批准后～可追补确认在损失发生的年度税前扣除～并相应调整该资产损失发生年度的应纳所得税额。调整后计算的多缴税额～应按照有关规定予以退税～或者抵顶企业当期应纳税款。 第四条 企业发生的资产损失～按本办法规定须经有关税务机关审批的～应在规定时间内按程序及时申报和审批。 第二章 资产损失税前扣除的审批 第五条 企业实际发生的资产损失按税务管理方式可分为自行计算扣除的资产to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 损失和须经税务机关审批后才能扣除的资产损失。 下列资产损失～属于由企业自行计算扣除的资产损失: ,一, 企业在正常经营管理活动中因销售、转让、变卖固定资产、生产性生物资产、存货发生的资产损失, ,二,企业各项存货发生的正常损耗, ,三,企业固定资产达到或超过使用年限而正常报废清理的损失, ,四,企业生产性生物资产达到或超过使用年限而正常死亡发生的资产损失, ,五,企业按照有关规定通过证券交易场所、银行间市场买卖债券、股票、基金以及金融衍生产品等发生的损失, ,六,其他经国家税务总局确认不需经税务机关审批的其他资产损失。 上述以外的资产损失～属于需经税务机关审批后才能扣除的资产损失。 企业发生的资产损失～凡无法准确辨别是否属于自行计算扣除的资产损失～可向税务机关提出审批申请。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第六条 税务机关对企业资产损失税前扣除的审批是对纳税人按规定提供的申报材料与法定条件进行符合性审查。企业资产损失税前扣除不实行层层审批～企业可直接向有权审批税务机关申请。税务机关审批权限如下: ,一,企业因国务院决定事项所形成的资产损失～由国家税务总局规定资产损失的具体审批事项后～报省级税务机关负责审批。 ,二,其他资产损失按属地审批的原则～由企业所在地管辖的省级税务机关根据损失金额大小、证据涉及地区等因素～适当划分审批权限。 ,三,企业捆绑资产所发生的损失～由企业总机构所在地税务机关审批。 第七条 负责审批的税务机关应对企业资产损失税前扣除审批申请即报即批。作出审批决定的时限为: (一)由省级税务机关负责审批的～自受理之日起30个工作日内, (二)由省级以下税务机关负责审批to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 的～其审批时限由省级税务机关确定～但审批时限最长不得超过省级税务机关负责审批的时限。 因情况复杂需要核实～在规定期限内不能作出审批决定的～经本级税务机关负责人批准～可以适当延长期限～但延期期限不得超过30天。同时～应将延长期限的理由告知申请人。 第八条 税务机关受理企业当年的资产损失审批申请的截止日为本年度终了后第45日。企业因特殊原因不能按时申请审批的～经负责审批的税务机关同意后可适当延期申请。 第九条 企业资产损失税前扣除～在企业自行计算扣除或者按照审批权限由有关税务机关按照规定进行审批扣除后～应由企业主管税务机关进行实地核查确认追踪管理。各级税务机关应将资产损失审批纳入岗位责任制考核体系～根据本办法的要求～规范程序～明确责任～建立健全监督制约机制和责任追究制度。 第三章 资产损失确认证据 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第十条 企业发生属于由企业自行计算扣除的资产损失～应按照企业内部管理控制的要求～做好资产损失的确认工作～并保留好有关资产会计核算资料和原始凭证及内部审批证明等证据～以备税务机关日常检查。 企业按规定向税务机关报送资产损失税前扣除申请时～均应提供能够证明资产损失确属已实际发生的合法证据～包括:具有法律效力的外部证据和特定事项的企业内部证据。 第十一条 具有法律效力的外部证据～是指司法机关、行政机关、专业技术鉴定部门等依法出具的与本企业资产损失相关的具有法律效力的书面文件～主要包括: ,一,司法机关的判决或者裁定, ,二,公安机关的立案结案证明、回复, ,三,工商部门出具的注销、吊销及停业证明, ,四,企业的破产清算公告或清偿文件, ,五,行政机关的公文, ,六,国家及授权专业技术鉴定部门的to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 鉴定报告, ,七,具有法定资质的中介机构的经济鉴定证明, ,八,经济仲裁机构的仲裁文书, ,九,保险公司对投保资产出具的出险调查单、理赔计算单等, ,十,符合法律条件的其他证据。 第十二条 特定事项的企业内部证据～是指会计核算制度健全,内部控制制度完善的企业,对各项资产发生毁损、报废、盘亏、死亡、变质等内部证明或承担责任的声明～主要包括: ,一,有关会计核算资料和原始凭证, ,二,资产盘点表, ,三,相关经济行为的业务合同, ,四,企业内部技术鉴定部门的鉴定文件或资料,数额较大、影响较大的资产损失项目～应聘请行业内的专家参加鉴定和论证,, ,五,企业内部核批文件及有关情况说明, ,六,对责任人由于经营管理责任造成to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 损失的责任认定及赔偿情况说明, ,七,法定代表人、企业负责人和企业财务负责人对特定事项真实性承担法律责任的声明。 第四章 现金等货币资产损失的认定 第十三条 企业货币资产损失包括现金损失、银行存款损失和应收,预付,账款损失等。 第十四条 企业清查出的现金短缺扣除责任人赔偿后的余额～确认为现金损失。现金损失确认应提供以下证据: ,一,现金保管人确认的现金盘点表,包括倒推至基准日的记录,, ,二,现金保管人对于短款的说明及相关核准文件, ,三,对责任人由于管理责任造成损失的责任认定及赔偿情况的说明, ,四,涉及刑事犯罪的～应提供司法机关的涉案材料。 第十五条 企业将货币性资金存入法定具有吸收存款职能的机构～因该机构依法破产、清算～或者政府责令停业、关闭等原因～to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 确实不能收回的部分～确认为存款损失。存款损失应提供以下相关证据: ,一,企业存款的原始凭据, ,二,法定具有吸收存款职能的机构破产、清算的法律文件, ,三,政府责令停业、关闭文件等外部证据, ,四,清算后剩余资产分配的文件。 第十六条 企业应收、预付账款发生符合坏账损失条件的～申请坏账损失税前扣除～应提供下列相关依据: ,一,法院的破产公告和破产清算的清偿文件, ,二,法院的败诉判决书、裁决书～或者胜诉但被法院裁定终,中,止执行的法律文书, ,三,工商部门的注销、吊销证明, ,四,政府部门有关撤销、责令关闭的行政决定文件, ,五,公安等有关部门的死亡、失踪证明, ,六,逾期三年以上及已无力清偿债务to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 的确凿证明, ,七,与债务人的债务重组协议及其相关证明, ,八,其他相关证明。 第十七条 逾期不能收回的应收款项中～单笔数额较小、不足以弥补清收成本的～由企业作出专项说明～对确实不能收回的部分～认定为损失。 第十八条 逾期三年以上的应收款项～企业有依法催收磋商记录～确认债务人已资不抵债、连续三年亏损或连续停止经营三年以上的～并能认定三年内没有任何业务往来～可以认定为损失。 第五章 非货币资产损失的认定 第十九条 企业非货币资产损失包括存货损失、固定资产损失、在建工程损失、生物资产损失等。 第二十条 存货盘亏损失～其盘亏金额扣除责任人赔偿后的余额部分～依据下列证据认定损失: ,一,存货盘点表, to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides ,二,存货保管人对于盘亏的情况说明, ,三,盘亏存货的价值确定依据,包括相关入库手续、相同相近存货采购发票价格或其他确定依据,, ,四,企业内部有关责任认定、责任人赔偿说明和内部核批文件。 第二十一条 存货报废、毁损和变质损失～其账面价值扣除残值及保险赔偿或责任赔偿后的余额部分～依据下列相关证据认定损失: ,一,单项或批量金额较小,占企业同类存货10%以下、或减少当年应纳税所得、增加亏损10%以下、或10万元以下。下同,的存货～由企业内部有关技术部门出具技术鉴定证明, ,二,单项或批量金额超过上述规定标准的较大存货～应取得专业技术鉴定部门的鉴定报告或者具有法定资质中介机构出具的经济鉴定证明, ,三,涉及保险索赔的～应当有保险公司理赔情况说明, ,四,企业内部关于存货报废、毁损、to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 变质情况说明及审批文件, ,五,残值情况说明, ,六,企业内部有关责任认定、责任赔偿说明和内部核批文件。 第二十二条 存货被盗损失～其账面价值扣除保险理赔以及责任赔偿后的余额部分～依据下列证据认定损失: ,一,向公安机关的报案记录～公安机关立案、破案和结案的证明材料, ,二,涉及责任人的责任认定及赔偿情况说明, ,三,涉及保险索赔的～应当有保险公司理赔情况说明。 第二十三条 固定资产盘亏、丢失损失～其账面净值扣除责任人赔偿后的余额部分～依据下列证据确认损失: ,一,固定资产盘点表, ,二,盘亏、丢失情况说明～单项或批量金额较大的固定资产盘亏、丢失～企业应逐项作出专项说明～并出具具有法定资质中介机构出具的经济鉴定证明, ,三,企业内部有关责任认定和内部核to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 准文件等。 第二十四条 固定资产报废、毁损损失～其账面净值扣除残值、保险赔偿和责任人赔偿后的余额部分～依据下列相关证据认定损失: ,一,企业内部有关部门出具的鉴定证明, ,二,单项或批量金额较小的固定资产报废、毁损～可由企业逐项作出说明～并出具内部有关技术部门的技术鉴定证明, 单项或批量金额较大的固定资产报废、毁损～企业应逐项作出专项说明～并出具专业技术鉴定机构的鉴定报告～也可以同时附送中介机构的经济鉴定证明。 ,三,自然灾害等不可抗力原因造成固定资产毁损、报废的～应当有相关职能部门出具的鉴定报告～如消防部门出具受灾证明～公安部门出具的事故现场处理报告、车辆报损证明～房管部门的房屋拆除证明～锅炉、电梯等安检部门的检验报告等, ,四,企业固定资产报废、毁损情况说明及内部核批文件, to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides ,五,涉及保险索赔的～应当有保险公司理赔情况说明。 第二十五条 固定资产被盗损失～其账面净值扣除保险理赔以及责任赔偿后的余额部分～依据下列证据认定损失: ,一,向公安机关的报案记录～公安机关立案、破案和结案的证明材料, ,二,涉及责任人的责任认定及赔偿情况说明, ,三,涉及保险索赔的～应当有保险公司理赔情况说明。 第二十六条 在建工程停建、废弃和报废、拆除损失～其账面价值扣除残值后的余额部分～依据下列证据认定损失: ,一,国家明令停建项目的文件, ,二,有关政府部门出具的工程停建、拆除文件, ,三,企业对报废、废弃的在建工程项目出具的鉴定意见和原因说明及核批文件～单项数额较大的在建工程项目报废～应当有专业技术鉴定部门的鉴定报告, ,四,工程项目实际投资额的确定依据。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第二十七条 在建工程自然灾害和意外事故毁损损失～其账面价值扣除残值、保险赔偿及责任赔偿后的余额部分～依据下列证据认定损失: ,一,有关自然灾害或者意外事故证明, ,二,涉及保险索赔的～应当有保险理赔说明, ,三,企业内部有关责任认定、责任人赔偿说明和核准文件。 第二十八条 工程物资发生损失的～比照本办法存货损失的规定进行认定。 第二十九条 生产性生物资产盘亏损失～其账面净值扣除责任人赔偿后的余额部分～依据下列证据确认损失: ,一,生产性生物资产盘点表, ,二,盘亏情况说明～单项或批量金额较大的生产性生物资产～企业应逐项作出专项说明, ,三,企业内部有关责任认定和内部核准文件等。 第三十条 因森林病虫害、疫情、死亡而产生的生产性生物资产损失～其账面净值to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 扣除残值、保险赔偿和责任人赔偿后的余额部分～依据下列相关证据认定损失: ,一,企业内部有关部门出具的鉴定证明, ,二,单项或批量金额较大的生产性生物资产森林病虫害、疫情、死亡～企业应逐项作出专项说明～并出具专业技术鉴定部门的鉴定报告, ,三,因不可抗力原因造成生产性生物资产森林病虫害、疫情、死亡～应当有相关职能部门出具的鉴定报告～如林业部门出具的森林病虫害证明、卫生防疫部门出具的疫情证明、消防部门出具的受灾证明～公安部门出具的事故现场处理报告等, ,四,企业生产性生物资产森林病虫害、疫情、死亡情况说明及内部核批文件, ,五,涉及保险索赔的～应当有保险公司理赔情况说明。 第三十一条 对被盗伐、被盗、丢失而产生的生产性生物资产损失～其账面净值扣除保险理赔以及责任赔偿后的余额部分～依据下列证据认定损失: to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides ,一,生产性生物资产被盗后～向公安机关的报案记录或公安机关立案、破案和结案的证明材料, ,二,涉及责任人的责任认定及赔偿情况说明, ,三,涉及保险索赔的～应当有保险公司理赔情况说明。 第三十二条 企业由于未能按期赎回抵押资产～使抵押资产被拍卖或变卖～其账面净值大于变卖价值的差额部分～依据拍卖或变卖证明～认定为资产损失。 第六章 投资损失的认定 第三十三条 企业投资损失包括债权性投资损失和股权,权益,性投资损失。 第三十四条 下列各类符合坏账损失条件的债权投资～依据下列相关证据认定损失: ,一,债务人和担保人依法宣告破产、关闭、解散或撤销～并终止法人资格～企业对债务人和担保人进行追偿后～未能收回的债权～应提交债务人和担保人破产、关闭、解散证明、撤销文件、县级及县级以上工商to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 行政管理部门注销证明和资产清偿证明。 ,二,债务人死亡～或者依法宣告失踪或者死亡～企业依法对其资产或者遗产进行清偿～并对担保人进行追偿后～未能收回的债权～应提交债务人和担保人债务人死亡失踪证明～资产或者遗产清偿证明。 ,三,债务人遭受重大自然灾害或意外事故～损失巨大且不能获得保险补偿～确实无力偿还的债务,或者保险赔偿清偿后～确实无力偿还的债务～企业对其资产进行清偿和对担保人进行追偿后～未能收回的债权～应提交债务人遭受重大自然灾害或意外事故证明～保险赔偿证明、资产清偿证明。 ,四,债务人和担保人虽未依法宣告破产、关闭、解散或撤销～但已完全停止经营活动～被县及县以上工商行政管理部门依法吊销营业执照～企业对债务人和担保人进行追偿后～未收回的债权～应提交债务人和担保人被县及县以上工商行政管理部门注销或吊销证明和资产清偿证明。 ,五,债务人和担保人虽未依法宣告破产、关闭、解散或撤销～但已完全停止经营to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 活动或下落不明～连续两年以上未参加工商年检～企业对债务人和担保人进行追偿后～未收回的债权～应提交县及县以上工商行政管理部门查询证明和资产清偿证明。 ,六,债务人触犯刑律～依法受到制裁～其资产不足归还所借债务～又无其他债务承担者～经追偿后确实无法收回的债权～应提交法院裁定证明和资产清偿证明。 ,七,债务人和担保人不能偿还到期债务～企业诉诸法律～经法院对债务人和担保人强制执行～债务人和担保人均无资产可执行～法院裁定终结或终止(中止)执行后～企业仍无法收回的债权。应提交法院强制执行证明和资产清偿证明,其中终止(中止)执行的,还应按市场公允价估算债务人和担保人的资产,如果其价值不足以清偿属于《破产法》规定的优先清偿项目,由企业出具专项说明～可将应收债权全额确定为债权损失,如果清偿《破产法》规定的优先清偿项目后仍有结余但不足以清偿所欠债务的～按所欠债务的比例确定企业应收债权的损失金额。 对同一债务人有多项债权的～可以按类to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 推的原则确认债权损失金额。 ,八,企业对债务人和担保人诉诸法律后～因债务人和担保人主体资格不符或消亡～同时又无其他债务承担人～被法院驳回起诉或裁定免除,或免除部分,债务人责任～或因借款合同、担保合同等权利凭证遗失或法律追溯失效～法院不予受理或不予支持～经追偿后确实无法收回的债权～应提交法院驳回起诉的证明,或裁定免除债务人责任的判决书、裁定书或民事调解书～或法院不予受理或不予支持证明。 ,九,债务人由于上述一至八项原因不能偿还到期债务～企业依法取得抵债资产～但仍不足以抵偿相关的债权～经追偿后仍无法收回的金额～应提交抵债资产接收、抵债金额确定证明和上述一至八项相关的证明。 ,十,债务人由于上述一至九项原因不能偿还到期债务～企业依法进行债务重组而发生的损失～应提交损失原因证明材料、具有法律效力的债务重组。 ,十一,企业经批准采取打包出售、公开拍卖、招标等市场方式出售、转让股权、to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 债权的～其出售转让价格低于账面价值的差额～应提交资产处臵方案、出售转让合同,或协议,、成交及入账证明、资产账面价值清单。 ,十二,企业因内部控制制度不健全、操作程序不规范或因业务创新但政策不明确、不配套等原因而形成的损失～应由企业承担的金额～应提交损失原因证明材料或业务监管部门定性证明、损失专项说明。 ,十三,企业因刑事案件原因形成的损失～应由企业承担的金额或经公安机关立案侦察2年以上仍无法追回的金额～应提交损失原因证明材料～公、检、法部门的立案侦察情况或判决书。 ,十四,金融企业对于余额在500万元以下,含500万元,的抵押,质押,贷款～农村信用社、村镇银行为50万元以下,含50万元,的抵押,质押,贷款～经追索1年以上～仍无法收回的金额～应提交损失原因证明材料、追索记录,包括电话追索、信件追索和上门追索等原始记录～并由经办人员和负责人签章确认,等。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides ,十五,经国务院专案批准核销的债权～应提交国务院批准文件或经国务院同意后由国务院有关部门批准的文件。 第三十五条 金融企业符合坏账条件的银行卡透支款项以及相关的已计入应纳税所得额的其他应收款项～依据下列相关证据认定损失: (一)持卡人和担保人依法宣告破产,资产经法定清偿后～未能还清的款项～应提交法院破产证明和资产清偿证明。 ,二,持卡人和担保人死亡或依法宣告失踪或者死亡～以其资产或遗产清偿后,未能还清的款项～应提交死亡或失踪证明和资产或遗产清偿证明。 ,三,经诉讼或仲裁并经强制执行程序后,仍无法收回的款项～应提交诉讼判决书或仲裁书和强制执行证明。 ,四,持卡人和担保人因经营管理不善、资不抵债～经有关部门批准关闭～被县及县级以上工商行政管理部门注销、吊销营业执照～以其资产清偿后,仍未能还清的款项～应提交有关管理部门批准持卡人关闭的to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 文件和工商行政管理部门注销持卡人营业执照的证明。 ,五,余额在2万元以下,含2万元,～经追索2年以上～仍无法收回的款项～应提交追索记录～包括电话追索、信件追索和上门追索等原始记录～并由经办人员和负责人签章确认。 第三十六条 金融企业符合坏账条件的助学贷款～依据下列相关证据认定损失: ,一,债务人死亡～或者依法宣告失踪或者死亡～或丧失完全民事行为能力或劳动能力～无继承人或受遗赠人～在依法处臵其助学贷款抵押物,质押物,及债务人的私有资产～并向担保人追索连带责任后～仍未能归还的贷款～应提交债务人死亡或者失踪的宣告～或公安部门、医院出具的债务人死亡证明,司法部门出具的债务人丧失完全民事能力的证明～或经县以上医院出具的债务人丧失劳动能力的证明～以及对助学贷款抵押物,质押物,处理和对担保人的追索情况。 ,二,经诉讼并经强制执行程序后, 在依法处臵其助学贷款抵押物,质押物,及债to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 务人的私有资产～并向担保人追索连带责任后～仍未能归还的贷款～应提交法院判决书或法院在案件无法继续执行时作出的终结裁定书～以及对助学贷款抵押物,质押物,处理和对担保人的追索情况。 ,三,贷款逾期后～在企业确定的有效追索期限内～依法处臵其助学贷款抵押物,质押物,及债务人的私有资产～同时向担保人追索连带责任后～仍未能归还的贷款～应提交对助学贷款抵押物,质押物,和对担保人的追索情况。 第三十七条 企业符合条件的股权,权益,性投资损失～应依据下列相关证据认定损失: ,一,企业法定代表人、主要负责人和财务负责人签章证实有关投资损失的书面声明, ,二,有关被投资方破产公告、破产清偿文件,工商部门注销、吊销文件,政府有关部门的行政决定文件,终止经营、停止交易的法律或其他证明文件, ,三,有关资产的成本和价值回收情况to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 说明, ,四,被投资方清算剩余资产分配情况的证明。 第三十八条 企业的股权,权益,投资当有确凿证据表明已形成资产损失时～应扣除责任人和保险赔款、变价收入或可收回金额后～再确认发生的资产损失。 可收回金额一律暂定为账面余额的5%。 第三十九条 企业委托金融机构向其他单位贷款～接受贷款单位不能按期偿还的～比照本办法进行处理。 第四十条 企业委托符合法定资格要求的机构进行理财～应按业务实质和《中华人民共和国企业所得税法》及实施条例的规定区分为债权性投资和股权,权益,性投资～并按相关投资确认损失的条件和证据要求申报委托理财损失。 第四十一条 企业对外提供与本企业应纳税收入有关的担保,因被担保人不能按期偿还债务而承担连带还款责任,经清查和追索,被担保人无偿还能力,对无法追回的,比照本办法应收账款损失进行处理。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 与本企业应纳税收入有关的担保是指企业对外提供的与本企业投资、融资、材料采购、产品销售等主要生产经营活动密切相关的担保。 企业为其他独立纳税人提供的与本企业应纳税收入无关的贷款担保等～因被担保方还不清贷款而由该担保人承担的本息等～不得申报扣除。 第四十二条 下列股权和债权不得确认为在企业所得税前扣除的损失: ,一,债务人或者担保人有经济偿还能力～不论何种原因～未按期偿还的企业债权, ,二,违反法律、法规的规定～以各种形式、借口逃废或者悬空的企业债权, ,三,行政干预逃废或者悬空的企业债权, ,四,企业未向债务人和担保人追偿的债权, ,五,企业发生非经营活动的债权, ,六,国家规定可以从事贷款业务以外的企业因资金直接拆借而发生的损失, ,七,其他不应当核销的企业债权和股to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 权。 第七章 责 任 第四十三条 税务机关应按本办法规定的时间和程序～本着公正、透明、廉洁、高效和方便纳税人的原则～及时受理和审批纳税人申报的资产损失审批事项。非因客观原因未能及时受理或审批的～或者未按规定程序进行审批和核实造成审批错误的～应按《中华人民共和国税收征收管理法》和税收执法责任制的有关规定追究责任。 上一级税务机关应对下一级税务机关每一纳税年度审批的资产损失事项进行抽查监督。 第四十四条 税务机关对企业申请税前扣除的资产损失的审批不改变企业的依法申报责任～企业采用伪造、变造有关资料证明等手段多列多报资产损失～或本办法规定需要审批而未审批直接税前扣除资产损失造成少缴税款的～税务机关根据《中华人民共和国税收征收管理法》的有关规定进行处理。 因税务机关责任审批或核实错误～造成to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 企业未缴或少缴税款的～按《中华人民共和国税收征收管理法》第五十二条规定执行。 第四十五条 税务机关对企业自行申报扣除和经审批扣除的资产损失进行纳税检查时～根据实质重于形式原则对有关证据的真实性、合法性和合理性进行审查～对有确凿证据证明由于不真实、不合法或不合理的证据或估计而造成的税前扣除～应依法进行纳税调整～并区分情况分清责任～按规定对纳税人和有关责任人依法进行处罚。有关技术鉴定部门或中介机构为纳税人提供虚假证明而税前扣除资产损失,导致未缴、少缴税款的～按《中华人民共和国税收征收管理法》及其实施细则的规定处理。 第八章 附 则 第四十六条 各省、自治区、直辖市和计划单列市国家税务局、地方税务局可以根据本办法～对企业资产损失税前扣除制定具体实施办法。 第四十七条 本办法自2008年1月1日起执行。 国家税务总局 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 关于贯彻落实企业所得税法若干税收问 题的通知 国税函[2010]79号 各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 根据《中华人民共和国企业所得税法》(以下简称企业所得税法)和《中华人民共和国企业所得税法实施条例》(以下简称《实施条例》)的有关规定，现就贯彻落实企业所得税法过程中若干问题，通知如下: 一、关于租金收入确认问题 根据《实施条例》第十九条的规定，企业提供固定资产、包装物或者其他有形资产的使用权取得的租金收入，应按交易合同或协议规定的承租人应付租金的日期确认收入的实现。其中，如果交易合同或协议中规定租赁期限跨年度，且租金提前一次性支付的，根据《实施条例》第九条规定的收入与费用配比原则，出租人可对上述已确认的收入，在租赁期内，分期均匀计入相关年度收入。 出租方如为在我国境内设有机构场所、to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 且采取据实申报缴纳企业所得的非居民企业，也按本条规定执行。 二、关于债务重组收入确认问题 企业发生债务重组，应在债务重组合同或协议生效时确认收入的实现。 三、关于股权转让所得确认和计算问题 企业转让股权收入，应于转让协议生效、且完成股权变更手续时，确认收入的实现。转让股权收入扣除为取得该股权所发生的成本后，为股权转让所得。企业在计算股权转让所得时，不得扣除被投资企业未分配利润等股东留存收益中按该项股权所可能分配的金额。 四、关于股息、红利等权益性投资收益收入确认问题 企业权益性投资取得股息、红利等收入，应以被投资企业股东会或股东大会作出利润分配或转股决定的日期，确定收入的实现。 被投资企业将股权(票)溢价所形成的资本公积转为股本的，不作为投资方企业的to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 股息、红利收入，投资方企业也不得增加该项长期投资的计税基础。 五、关于固定资产投入使用后计税基础确定问题 企业固定资产投入使用后，由于工程款项尚未结清未取得全额发票的，可暂按合同规定的金额计入固定资产计税基础计提折旧，待发票取得后进行调整。但该项调整应在固定资产投入使用后12个月内进行。 六、关于免税收入所对应的费用扣除问题 根据《实施条例》第二十七条、第二十八条的规定，企业取得的各项免税收入所对应的各项成本费用，除另有规定者外，可以在计算企业应纳税所得额时扣除。 七、企业筹办期间不计算为亏损年度问题 企业自开始生产经营的年度，为开始计算企业损益的年度。企业从事生产经营之前进行筹办活动期间发生筹办费用支出，不得计算为当期的亏损，应按照《国家税务总局关于企业所得税若干税务事项衔接问题的to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 通知》(国税函[2009]98号)第九条规定执行。 八、从事股权投资业务的企业业务招待费计算问题 对从事股权投资业务的企业(包括集团公司总部、创业投资企业等)，其从被投资企业所分配的股息、红利以及股权转让收入，可以按规定的比例计算业务招待费扣除限额。 国家税务总局 二?一?年二月二十二日 国家税务总局 关于印发《房地产开发经营业务企业所 得税处理办法》的通知 国税发〔2009〕31号 各省、自治区、直辖市和计划单列市国家税务局、地方税务局: 为了加强从事房地产开发经营企业的to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 企业所得税征收管理，规范从事房地产开发经营业务企业的纳税行为，根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则等有关税收法律、行政法规的规定，结合房地产开发经营业务的特点，国家税务总局制定了《房地产开发经营业务企业所得税处理办法》，现印发给你们，请遵照执行。 国家税务总局 二??九年三月六日 房地产开发经营业务企业所得税处理办法 第一章 总 则 第一条 根据《中华人民共和国企业所to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则等有关税收法律、行政法规的规定，制定本办法。 第二条 本办法适用于中国境内从事房地产开发经营业务的企业(以下简称企业)。 第三条 企业房地产开发经营业务包括土地的开发，建造、销售住宅、商业用房以及其他建筑物、附着物、配套设施等开发产品。除土地开发之外，其他开发产品符合下列条件之一的，应视为已经完工: (一) 开发产品竣工证明材料已报房地产管理部门备案。 (二) 开发产品已开始投入使用。 (三) 开发产品已取得了初始产权证明。 第四条 企业出现《中华人民共和国税收征收管理法》第三十五条规定的情形，税务机关可对其以往应缴的企业所得税按核定征收方式进行征收管理，并逐步规范，同时按《中华人民共和国税收征收管理法》等税收法律、行政法规的规定进行处理，但不to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 得事先确定企业的所得税按核定征收方式进行征收、管理。 第二章 收入的税务处理 第五条 开发产品销售收入的范围为销售开发产品过程中取得的全部价款，包括现金、现金等价物及其他经济利益。企业代有关部门、单位和企业收取的各种基金、费用和附加等，凡纳入开发产品价内或由企业开具发票的，应按规定全部确认为销售收入;未纳入开发产品价内并由企业之外的其他收取部门、单位开具发票的，可作为代收代缴款项进行管理。 第六条 企业通过正式签订《房地产销售合同》或《房地产预售合同》所取得的收入，应确认为销售收入的实现，具体按以下规定确认: (一)采取一次性全额收款方式销售开发产品的，应于实际收讫价款或取得索取价款凭据(权利)之日，确认收入的实现。 (二)采取分期收款方式销售开发产品的，应按销售合同或协议约定的价款和付款日确认收入的实现。付款方提前付款的，在to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 实际付款日确认收入的实现。 (三)采取银行按揭方式销售开发产品的，应按销售合同或协议约定的价款确定收入额，其首付款应于实际收到日确认收入的实现，余款在银行按揭贷款办理转账之日确认收入的实现。 (四)采取委托方式销售开发产品的，应按以下原则确认收入的实现: 1.采取支付手续费方式委托销售开发产品的，应按销售合同或协议中约定的价款于收到受托方已销开发产品清单之日确认收入的实现。 2.采取视同买断方式委托销售开发产品的，属于企业与购买方签订销售合同或协议，或企业、受托方、购买方三方共同签订销售合同或协议的，如果销售合同或协议中约定的价格高于买断价格，则应按销售合同或协议中约定的价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现;如果属于前两种情况中销售合同或协议中约定的价格低于买断价格，以及属于受托方与购买方签订销售合同或协议的，则应按to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 买断价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现。 3.采取基价(保底价)并实行超基价双方分成方式委托销售开发产品的，属于由企业与购买方签订销售合同或协议，或企业、受托方、购买方三方共同签订销售合同或协议的，如果销售合同或协议中约定的价格高于基价，则应按销售合同或协议中约定的价格计算的价款于收到受托方已销开发产品清单之日确认收入的实现，企业按规定支付受托方的分成额，不得直接从销售收入中减除;如果销售合同或协议约定的价格低于基价的，则应按基价计算的价款于收到受托方已销开发产品清单之日确认收入的实现。属于由受托方与购买方直接签订销售合同的，则应按基价加上按规定取得的分成额于收到受托方已销开发产品清单之日确认收入的实现。 4.采取包销方式委托销售开发产品的，包销期内可根据包销合同的有关约定，参照上述1至3项规定确认收入的实现;包销期满后尚未出售的开发产品，企业应根据包销to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 合同或协议约定的价款和付款方式确认收入的实现。 第七条 企业将开发产品用于捐赠、赞助、职工福利、奖励、对外投资、分配给股东或投资人、抵偿债务、换取其他企事业单位和个人的非货币性资产等行为，应视同销售，于开发产品所有权或使用权转移，或于实际取得利益权利时确认收入(或利润)的实现。确认收入(或利润)的方法和顺序为: (一)按本企业近期或本年度最近月份同类开发产品市场销售价格确定; (二)由主管税务机关参照当地同类开发产品市场公允价值确定; (三)按开发产品的成本利润率确定。开发产品的成本利润率不得低于15%，具体比例由主管税务机关确定。 第八条 企业销售未完工开发产品的计税毛利率由各省、自治、直辖市国家税务局、地方税务局按下列规定进行确定: (一)开发项目位于省、自治区、直辖市和计划单列市人民政府所在地城市城区to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 和郊区的，不得低于15,。 (二)开发项目位于地及地级市城区及郊区的，不得低于10%。 (三)开发项目位于其他地区的，不得低于5%。 (四)属于经济适用房、限价房和危改房的，不得低于3%。 第九条 企业销售未完工开发产品取得的收入，应先按预计计税毛利率分季(或月)计算出预计毛利额，计入当期应纳税所得额。开发产品完工后，企业应及时结算其计税成本并计算此前销售收入的实际毛利额，同时将其实际毛利额与其对应的预计毛利额之间的差额，计入当年度企业本项目与其他项目合并计算的应纳税所得额。 在年度纳税申报时，企业须出具对该项开发产品实际毛利额与预计毛利额之间差异调整情况的报告以及税务机关需要的其他相关资料。 第十条 企业新建的开发产品在尚未完工或办理房地产初始登记、取得产权证前，与承租人签订租赁预约协议的，自开发to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 产品交付承租人使用之日起，出租方取得的预租价款按租金确认收入的实现。 第三章 成本、费用扣除的税务处理 第十一条 企业在进行成本、费用的核算与扣除时，必须按规定区分期间费用和开发产品计税成本、已销开发产品计税成本与未销开发产品计税成本。 第十二条 企业发生的期间费用、已销开发产品计税成本、营业税金及附加、土地增值税准予当期按规定扣除。 第十三条 开发产品计税成本的核算应按第四章的规定进行处理。 第十四条 已销开发产品的计税成本，按当期已实现销售的可售面积和可售面积单位工程成本确认。可售面积单位工程成本和已销开发产品的计税成本按下列计算确定: 可售面积单位工程成本=成本对象总成本?成本对象总可售面积 已销开发产品的计税成本=已实现销售的可售面积×可售面积单位工程成本 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第十五条 企业对尚未出售的已完工开发产品和按照有关法律、法规或合同规定对已售开发产品(包括共用部位、共用设施设备)进行日常维护、保养、修理等实际发生的维修费用，准予在当期据实扣除。 第十六条 企业将已计入销售收入的共用部位、共用设施设备维修基金按规定移交给有关部门、单位的，应于移交时扣除。 第十七条 企业在开发区内建造的会所、物业管理场所、电站、热力站、水厂、文体场馆、幼儿园等配套设施，按以下规定进行处理: (一)属于非营利性且产权属于全体业主的，或无偿赠与地方政府、公用事业单位的，可将其视为公共配套设施，其建造费用按公共配套设施费的有关规定进行处理。 (二)属于营利性的，或产权归企业所有的，或未明确产权归属的，或无偿赠与地方政府、公用事业单位以外其他单位的，应当单独核算其成本。除企业自用应按建造固定资产进行处理外，其他一律按建造开发产品进行处理。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第十八条 企业在开发区内建造的邮电通讯、学校、医疗设施应单独核算成本，其中，由企业与国家有关业务管理部门、单位合资建设，完工后有偿移交的，国家有关业务管理部门、单位给予的经济补偿可直接抵扣该项目的建造成本，抵扣后的差额应调整当期应纳税所得额。 第十九条 企业采取银行按揭方式销售开发产品的，凡约定企业为购买方的按揭贷款提供担保的，其销售开发产品时向银行提供的保证金(担保金)不得从销售收入中减除，也不得作为费用在当期税前扣除，但实际发生损失时可据实扣除。 第二十条 企业委托境外机构销售开发产品的，其支付境外机构的销售费用(含佣金或手续费)不超过委托销售收入10%的部分，准予据实扣除。 第二十一条 企业的利息支出按以下规定进行处理: (一)企业为建造开发产品借入资金而发生的符合税收规定的借款费用，可按企业会计准则的规定进行归集和分配，其中属于to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 财务费用性质的借款费用，可直接在税前扣除。 (二)企业集团或其成员企业统一向金融机构借款分摊集团内部其他成员企业使用的，借入方凡能出具从金融机构取得借款的证明文件，可以在使用借款的企业间合理的分摊利息费用，使用借款的企业分摊的合理利息准予在税前扣除。 第二十二条 企业因国家无偿收回土地使用权而形成的损失，可作为财产损失按有关规定在税前扣除。 第二十三条 企业开发产品(以成本对象为计量单位)整体报废或毁损，其净损失按有关规定审核确认后准予在税前扣除。 第二十四条 企业开发产品转为自用的，其实际使用时间累计未超过12个月又销售的，不得在税前扣除折旧费用。 第四章 计税成本的核算 第二十五条 计税成本是指企业在开发、建造开发产品(包括固定资产，下同)过程中所发生的按照税收规定进行核算与计量的应归入某项成本对象的各项费用。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第二十六条 成本对象是指为归集和分配开发产品开发、建造过程中的各项耗费而确定的费用承担项目。计税成本对象的确定原则如下: (一)可否销售原则。开发产品能够对外经营销售的，应作为独立的计税成本对象进行成本核算;不能对外经营销售的，可先作为过渡性成本对象进行归集，然后再将其相关成本摊入能够对外经营销售的成本对象。 (二)分类归集原则。对同一开发地点、竣工时间相近、产品结构类型没有明显差异的群体开发的项目，可作为一个成本对象进行核算。 (三)功能区分原则。开发项目某组成部分相对独立，且具有不同使用功能时，可以作为独立的成本对象进行核算。 (四)定价差异原则。开发产品因其产品类型或功能不同等而导致其预期售价存在较大差异的，应分别作为成本对象进行核算。 (五)成本差异原则。开发产品因建筑to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 上存在明显差异可能导致其建造成本出现较大差异的，要分别作为成本对象进行核算。 (六)权益区分原则。开发项目属于受托代建的或多方合作开发的，应结合上述原则分别划分成本对象进行核算。 成本对象由企业在开工之前合理确定，并报主管税务机关备案。成本对象一经确定，不能随意更改或相互混淆，如确需改变成本对象的，应征得主管税务机关同意。 第二十七条 开发产品计税成本支出的内容如下: (一)土地征用费及拆迁补偿费。指为取得土地开发使用权(或开发权)而发生的各项费用，主要包括土地买价或出让金、大市政配套费、契税、耕地占用税、土地使用费、土地闲置费、土地变更用途和超面积补交的地价及相关税费、拆迁补偿支出、安置及动迁支出、回迁房建造支出、农作物补偿费、危房补偿费等。 (二)前期工程费。指项目开发前期发生的水文地质勘察、测绘、规划、设计、可to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 行性研究、筹建、场地通平等前期费用。 (三)建筑安装工程费。指开发项目开发过程中发生的各项建筑安装费用。主要包括开发项目建筑工程费和开发项目安装工程费等。 (四)基础设施建设费。指开发项目在开发过程中所发生的各项基础设施支出，主要包括开发项目内道路、供水、供电、供气、排污、排洪、通讯、照明等社区管网工程费和环境卫生、园林绿化等园林环境工程费。 (五)公共配套设施费:指开发项目内发生的、独立的、非营利性的，且产权属于全体业主的，或无偿赠与地方政府、政府公用事业单位的公共配套设施支出。 (六)开发间接费。指企业为直接组织和管理开发项目所发生的，且不能将其归属于特定成本对象的成本费用性支出。主要包括管理人员工资、职工福利费、折旧费、修理费、办公费、水电费、劳动保护费、工程管理费、周转房摊销以及项目营销设施建造费等。 第二十八条 企业计税成本核算的一to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 般程序如下: (一)对当期实际发生的各项支出，按其性质、经济用途及发生的地点、时间区进行整理、归类，并将其区分为应计入成本对象的成本和应在当期税前扣除的期间费用。同时还应按规定对在有关预提费用和待摊费用进行计量与确认。 (二)对应计入成本对象中的各项实际支出、预提费用、待摊费用等合理的划分为直接成本、间接成本和共同成本， 并按规定将其合理的归集、分配至已完工成本对象、在建成本对象和未建成本对象。 (三)对期前已完工成本对象应负担的成本费用按已销开发产品、未销开发产品和固定资产进行分配，其中应由已销开发产品负担的部分，在当期纳税申报时进行扣除，未销开发产品应负担的成本费用待其实际销售时再予扣除。 (四)对本期已完工成本对象分类为开发产品和固定资产并对其计税成本进行结算。其中属于开发产品的，应按可售面积计算其单位工程成本，据此再计算已销开发产to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 品计税成本和未销开发产品计税成本。对本期已销开发产品的计税成本，准予在当期扣除，未销开发产品计税成本待其实际销售时再予扣除。 (五)对本期未完工和尚未建造的成本对象应当负担的成本费用，应按分别建立明细台帐，待开发产品完工后再予结算。 第二十九条 企业开发、建造的开发产品应按制造成本法进行计量与核算。其中，应计入开发产品成本中的费用属于直接成本和能够分清成本对象的间接成本，直接计入成本对象，共同成本和不能分清负担对象的间接成本，应按受益的原则和配比的原则分配至各成本对象，具体分配方法可按以下规定选择其一: (一)占地面积法。指按已动工开发成本对象占地面积占开发用地总面积的比例进行分配。 1.一次性开发的，按某一成本对象占地面积占全部成本对象占地总面积的比例进行分配。 2.分期开发的，首先按本期全部成本对to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 象占地面积占开发用地总面积的比例进行分配，然后再按某一成本对象占地面积占期内全部成本对象占地总面积的比例进行分配。 期内全部成本对象应负担的占地面积为期内开发用地占地面积减除应由各期成本对象共同负担的占地面积。 (二)建筑面积法。指按已动工开发成本对象建筑面积占开发用地总建筑面积的比例进行分配。 1.一次性开发的，按某一成本对象建筑面积占全部成本对象建筑面积的比例进行分配。 2.分期开发的，首先按期内成本对象建筑面积占开发用地计划建筑面积的比例进行分配，然后再按某一成本对象建筑面积占期内成本对象总建筑面积的比例进行分配。 (三)直接成本法。指按期内某一成本对象的直接开发成本占期内全部成本对象直接开发成本的比例进行分配。 (四)预算造价法。指按期内某一成本对象预算造价占期内全部成本对象预算造to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 价的比例进行分配。 第三十条 企业下列成本应按以下方法进行分配: (一)土地成本，一般按占地面积法进行分配。如果确需结合其他方法进行分配的，应商税务机关同意。 土地开发同时连结房地产开发的，属于一次性取得土地分期开发房地产的情况，其土地开发成本经商税务机关同意后可先按土地整体预算成本进行分配，待土地整体开发完毕再行调整。 (二)单独作为过渡性成本对象核算的公共配套设施开发成本，应按建筑面积法进行分配。 (三)借款费用属于不同成本对象共同负担的，按直接成本法或按预算造价法进行分配。 (四)其他成本项目的分配法由企业自行确定。 第三十一条 企业以非货币交易方式取得土地使用权的，应按下列规定确定其成本: to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides (一)企业、单位以换取开发产品为目的，将土地使用权投资企业的，按下列规定进行处理: 1.换取的开发产品如为该项土地开发、建造的，接受投资的企业在接受土地使用权时暂不确认其成本，待首次分出开发产品时，再按应分出开发产品(包括首次分出的和以后应分出的)的市场公允价值和土地使用权转移过程中应支付的相关税费计算确认该项土地使用权的成本。如涉及补价，土地使用权的取得成本还应加上应支付的补价款或减除应收到的补价款。 2.换取的开发产品如为其他土地开发、建造的，接受投资的企业在投资交易发生时，按应付出开发产品市场公允价值和土地使用权转移过程中应支付的相关税费计算确认该项土地使用权的成本。如涉及补价，土地使用权的取得成本还应加上应支付的补价款或减除应收到的补价款。 (二)企业、单位以股权的形式，将土地使用权投资企业的，接受投资的企业应在投资交易发生时，按该项土地使用权的市场to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 公允价值和土地使用权转移过程中应支付的相关税费计算确认该项土地使用权的取得成本。如涉及补价，土地使用权的取得成本还应加上应支付的补价款或减除应收到的补价款。 第三十二条 除以下几项预提(应付)费用外，计税成本均应为实际发生的成本。 (一)出包工程未最终办理结算而未取得全额发票的，在证明资料充分的前提下，其发票不足金额可以预提，但最高不得超过合同总金额的10%。 (二)公共配套设施尚未建造或尚未完工的，可按预算造价合理预提建造费用。此类公共配套设施必须符合已在售房合同、协议或广告、模型中明确承诺建造且不可撤销，或按照法律法规规定必须配套建造的条件。 (三)应向政府上交但尚未上交的报批报建费用、物业完善费用可以按规定预提。物业完善费用是指按规定应由企业承担的物业管理基金、公建维修基金或其他专项基金。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 第三十三条 企业单独建造的停车场所，应作为成本对象单独核算。利用地下基础设施形成的停车场所，作为公共配套设施进行处理。 第三十四条 企业在结算计税成本时其实际发生的支出应当取得但未取得合法凭据的，不得计入计税成本，待实际取得合法凭据时，再按规定计入计税成本。 第三十五条 开发产品完工以后，企业可在完工年度企业所得税汇算清缴前选择确定计税成本核算的终止日，不得滞后。凡已完工开发产品在完工年度未按规定结算计税成本，主管税务机关有权确定或核定其计税成本，据此进行纳税调整，并按《中华人民共和国税收征收管理法》的有关规定对其进行处理。 第五章 特定事项的税务处理 第三十六条 企业以本企业为主体联合其他企业、单位、个人合作或合资开发房地产项目，且该项目未成立独立法人公司的，按下列规定进行处理: (一)凡开发合同或协议中约定向投资to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 各方(即合作、合资方，下同)分配开发产品的，企业在首次分配开发产品时，如该项目已经结算计税成本，其应分配给投资方开发产品的计税成本与其投资额之间的差额计入当期应纳税所得额;如未结算计税成本，则将投资方的投资额视同销售收入进行相关的税务处理。 (二)凡开发合同或协议中约定分配项目利润的，应按以下规定进行处理: 1. 企业应将该项目形成的营业利润额并入当期应纳税所得额统一申报缴纳企业所得税，不得在税前分配该项目的利润。同时不能因接受投资方投资额而在成本中摊销或在税前扣除相关的利息支出。 2.投资方取得该项目的营业利润应视同股息、红利进行相关的税务处理。 第三十七条 企业以换取开发产品为目的，将土地使用权投资其他企业房地产开发项目的，按以下规定进行处理: 企业应在首次取得开发产品时，将其分解为转让土地使用权和购入开发产品两项经济业务进行所得税处理，并按应从该项目to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 取得的开发产品(包括首次取得的和以后应取得的)的市场公允价值计算确认土地使用权转让所得或损失。 第六章 附 则 第三十八条 从事房地产开发经营业务的外商投资企业在2007年12月31日前存有销售未完工开发产品取得的收入，至该项开发产品完工后，一律按本办法第九条规定的办法进行税务处理。 第三十九条 本通知自2008年1月1日起执行。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides