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Notice of the Ministry of Finance and the State Administration of Taxation about Policies on the Pre-tax Deduction of Asset Losses of Enterprises
(No. 57 [2009])
The treasury departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and Finance Bureau of Xinjiang Production and Construction Corps,
According to the Enterprise Income Tax Law of the People's Republic of China Enterprise and Regulation of the Enterprise Income Tax on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No. 512 of the State Council), the policies on the deduction of asset losses of enterprises at the time of calculating taxable income are notified as follows:
| | 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）
各省、自治区、直辖市、计划单列市财政厅（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：
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1. The term “asset losses” as mentioned in this Notice refers to is the asset losses which actually incurred during the actual production and operation activities and which are related to the taxable income, including the losses on cash, deposits, bad debts, loans, equity investments, and fixed assets and inventories as a result of inventory shortage, damage, scrapping and theft, losses caused by natural disasters, and other losses.
| | 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。
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2. The balance of cash shortage found by an enterprise less the compensation made by the liable persons shall be deduced as a cash loss in the calculation of taxable income.
| | 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。
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3. Where an enterprise deposits monetary funds into an institution with a statutory function to take in deposits, the really unrecoverable part as a result of the institution's bankruptcy and liquidation according to law, suspension of business or closedown ordered by the government, etc. shall be deducted as a deposit loss in the calculation of taxable income.
| | 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。
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4. Except for creditor's rights in the category of loans, an enterprise's receivables and prepayments which meet one of the following conditions less the confirmed unrecoverable amount may be deducted as a bad debt loss in the calculation of taxable income:
| | 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：
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(1) The debtor is declared bankrupt according to law law, closed down, dissolved, revoked, or canceled according to law, or has its business license revoked, and its liquidation assets are not enough to pay off the debts;
| | （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；
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(2)The debtor is deceased or is declared missing or dead according to law and his property or bequest is not enough to pay off the debt;
| | （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；
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(3) The debt is overdue for 3 years or longer and exact evidence shows that the debtor is insolvent;
| | （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；
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(4) After a debt reorganization agreement between the enterprise and the debtor is reached or after the court approves the bankruptcy restructuring plan, it is impossible to demand payment of the debt;
| | （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；
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(5) The debt is unrecoverable because of natural disasters, war and other force majeure; or
| | （五）因自然灾害、战争等不可抗力导致无法收回的；
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(6) Other conditions as prescribed by the finance and tax administrative department of the State Council.
| | （六）国务院财政、税务主管部门规定的其他条件。
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5. After taking all possible measures and necessary procedures, an enterprise may deduct the creditor's rights in the loan category, which meet any of the following conditions, as a loan loss in the calculation of the amount of taxable income:
．．．．．． | | 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：
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