How can the company keep accounts without collecting money?

Announcement (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.25, 20 1 1) Article 23 Accounts receivable that are overdue for more than three years have been treated as losses in accounting, which can be regarded as bad debt losses, but the situation shall be explained and a special report shall be issued. Article 24 Accounts receivable overdue by an enterprise for more than 1 year, with a single amount not exceeding 50,000 yuan or one ten thousandth of the total annual income of the enterprise, which have been treated as losses in accounting, can be treated as bad debt losses, but the situation shall be explained and a special report shall be issued. "> You can choose to wait patiently for money. You can also choose to do corporate bad debts, depending on whether you can receive the relevant funds.

Legal analysis

In terms of taxation, the losses incurred by enterprises can be deducted before tax, which is what we call bad debts of enterprises. But in this case, it must be noted that the pre-tax deduction link must be after the real loss of the enterprise, and this place is prone to mistakes:

Accounting treatment: debit: asset impairment loss loan: bad debt reserve

Personal recommendation

In the transaction, it is really a headache to encounter the situation that you can't receive the money after invoicing. This problem belongs to enterprise accounts receivable. Let's talk about several aspects that can be considered first, and then talk about how to control them before and during the event to minimize the probability of bad debts due to non-collection. Just because the money hasn't been received doesn't mean you can't get it back. Therefore, it is still necessary to deal with the specific situation.

legal advice

1. If it is a long-term cooperative customer, it will be easier to make a relative dunning if there is an intention to continue cooperation in the later period. We can negotiate well, when to call the money back, whether it can be called back as soon as possible, and so on. , and determine the date as soon as possible so that the other party can pay.

2. If it is a one-time transaction, then it is necessary to pay special attention to and "stare" the other party to settle the payment in advance. At the same time, we should also pay attention to each other's situation, such as whether to arrange funds for other suppliers, whether there are problems in operation and capital turnover, and so on. You need to put forward a clear payment plan to the other party, and of course you may encounter various helpless situations to accept deferred payment or acceptance of bills of exchange.

3. If the other party deliberately fails to repay the debt, it will be more troublesome, because there is no contract or related logistics documents as evidence, and there is no evidence of litigation. And even if there is evidence, it is a question whether it is cost-effective to go to court. Generally, the amount is not large, and most bosses may not want to go to court. In the end, I can only do bad debts myself.

legal ground

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.25)

Twenty-third enterprises overdue for more than three years have been treated as losses in accounting, which can be regarded as bad debt losses, but should explain the situation and issue a special report.

Article 24 Accounts receivable overdue by an enterprise for more than 1 year, with a single amount not exceeding 50,000 yuan or one ten thousandth of the total annual income of the enterprise, which have been treated as losses in accounting, can be treated as bad debt losses, but the situation shall be explained and a special report shall be issued.