Tax treatment is relative to accounting treatment.

For example, a company's monthly income is 10 million, costs are 5 million, and bad debt provisions for accounts receivable are 1 million,

Accounting treatment

Debit: asset impairment loss 100

Credit: bad debt provision 100

From the perspective of accounting treatment, the accounting profit for the month was 4 million, This is also in compliance with accounting standards;

Tax treatment

Since the bad debts have not actually occurred, the tax provision for bad debts of 1 million is not recognized, so from the perspective of tax treatment , the pre-tax profit for that month was 5 million;

Tax treatment and accounting treatment are mainly considered from the payment of taxes;