2. "two. Line 2 "Bad debt loss of receivables and prepayments": report the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of bad debt loss of receivables and prepayments incurred by taxpayers this year.
3. Line 3 "Loss of receivables overdue for more than three years": fill in the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment of bad debt losses of receivables overdue for more than three years that have been treated as losses in accounting in the current year.
4. Line 4 "Small loss of accounts receivable overdue 1 year or more": among the bad debt losses of accounts receivable and prepayments incurred by taxpayers in that year, accounts receivable overdue 1 year or more, with a single amount not exceeding 50,000 or not exceeding one ten thousandth of the total annual income of the enterprise, accounting amount of bad debt losses, income from asset disposal, compensation income, asset tax basis, asset loss tax amount and tax adjustment amount.
5. "three. Line 5 "Inventory loss": the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of the inventory loss incurred by the taxpayer this year.
6. Line 6 "Loss due to inventory shortage, scrapping, damage, deterioration or theft": fill in the recorded amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of inventory shortage, inventory scrapping, damage or deterioration loss, and inventory theft loss that the taxpayer incurred in the current year.
7. "four. Line 7 "Loss of fixed assets": fill in the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of the taxpayer's loss of fixed assets this year.
8. Line 8 "Loss due to inventory loss, scrapping, damage and theft of fixed assets": fill in the recorded amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of the taxpayer's inventory loss, loss loss, scrapping, damage and theft of fixed assets this year.
9. Line 9 "V. Loss of intangible assets": report the recorded amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of intangible assets losses incurred by taxpayers in the current year.
10 line, 10 line "Loss of intangible assets transfer": report the recorded amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment of the losses incurred by taxpayers in transferring intangible assets at fair prices in the normal business management activities of this year.
1 1,1/loss caused by intangible assets being replaced or exceeding the legal protection period: report the loss of intangible assets that have been replaced or exceeded the legal protection period by other new technologies, have lost their use value and transfer value, and have not been amortized, including book amount, asset disposal income, compensation income, asset tax basis and assets.
12, line 12 "Six. "Loss of construction in progress": fill in the recorded amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of the taxpayer's construction in progress this year.
13 line, 13 line "Loss of construction in progress": fill in the account amounts such as loss of construction in progress, income from asset disposal, compensation income, tax basis for assets, tax amount for assets loss and tax adjustment.
14, line 14 "Seven. Loss of productive biological assets ":report the recorded amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment of the loss of productive biological assets in the current year.
/kloc-line 0/5 and/kloc-line 0/5 "Loss caused by loss of inventory, abnormal death, theft, loss, etc. "Loss of productive biological assets": fill in the account amount of inventory loss, forest pest loss, epidemic death loss, illegal logging loss, theft loss and loss of productive biological assets.
16 line, 16 line "eight. Loss of creditor's rights investment: report the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment of the taxpayer's creditor's rights investment loss this year.
17 line, 17 line "(1) loss of creditor's rights investment of financial enterprises": fill in the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of creditor's rights investment loss of financial enterprises in the current year.
18, line18 "1. Eligible loan losses related to agriculture and small and medium-sized enterprises ":fill in the recorded amount, asset disposal income, compensation income, asset tax basis and tax amount of asset losses incurred by financial enterprises that meet the requirements of Caishui [2015] No.3 in the current year and formed by loans related to agriculture and small and medium-sized enterprises.
/kloc-line 0/9 and/kloc-line 0/9, "loan loss with single-family loan balance below 3 million (inclusive)": fill in the recorded amount, asset disposal income, asset tax basis, tax amount and tax adjustment of asset loss with single-family loan balance below 3 million (inclusive) among the eligible loan losses related to agriculture and small and medium-sized enterprises in financial enterprises in that year.
20. Line 20, "Loan loss with single-family loan balance of RMB 3 million to RMB 6,543,800,000 (inclusive)": report the entry amount, asset disposal income, compensation income and asset tax basis of the asset loss with single-family loan balance of RMB 3 million to RMB 6,543,800,000 (inclusive) among the eligible loan losses related to agriculture and small and medium-sized enterprises that occurred in financial enterprises in that year.
2 1, line 2 1, "2. "Other creditor's rights investment losses": fill in the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment of other creditor's rights investment losses incurred by financial enterprises this year except the qualified loan losses related to agriculture and small and medium-sized enterprises.
22. Line 22 "(2) Loss of creditor's rights investment of non-financial enterprises": report the amount of creditor's rights investment loss of non-financial enterprises this year, income from asset disposal, compensation income, tax basis of assets, tax amount and tax adjustment amount.
23. Line 23 "IX". Equity (equity) investment loss ":the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of the taxpayer's equity (equity) investment loss this year.
24. Line 24, "Loss of equity transfer": Fill in the account amounts such as asset loss, asset disposal income, compensation income, asset tax basis, asset loss tax and tax adjustment caused by equity transfer among the losses of equity (equity) investment incurred by taxpayers this year.
25. Line 25. "Losses from buying and selling bonds, stocks, futures, funds and financial derivatives through various places and markets": the account amount, asset disposal income, compensation income, asset tax basis and asset losses of taxpayers who bought and sold bonds, stocks, futures, funds and financial derivatives through various places and markets in accordance with the principle of fair market transactions in that year.
26. Line 26 "XI". "Loss of packaged assets": the recorded amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment of asset losses caused by bundling (packaging) different assets and selling them through market means such as auction, inquiry, competitive negotiation and bidding in the current year.
27. "Twelve. Line 27 "Loss of other assets": report the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of other assets losses incurred by the taxpayer in the current year.
28. Line 28 "Total": Fill in the total amount in line1+2+5+7+9+12+16+23+25+26+27.
29. Line 29 "Asset loss retained by branches for future reference": fill in the account amount, asset disposal income, compensation income, asset tax basis, tax amount and tax adjustment amount of asset loss retained by branches of cross-regional operating enterprises for future reference.
? People's Republic of China (PRC) State Taxation Bureau Jiangsu Provincial Taxation Bureau Net -A 105090 List of Pre-tax Deduction and Tax Adjustment of Assets Loss and Notes for Filling in the List.