According to the regulations, if the invested entity is declared bankrupt, closed, dissolved or revoked according to law, or its business license is cancelled or revoked according to law, the investment enterprise can deduct the recoverable amount from the equity investment amount as the loss of equity investment, and deduct it when calculating the taxable income of enterprise income tax. In other words, even if the tax has been cleared, but as small as tables and chairs, as large as car real estate, Company B will still have surplus property when it cancels the liquidation. At this time, the financial personnel of Company A should focus on the amount listed in the "owner's equity" of Company B's balance sheet. If the amount of "owner's equity" is positive, then the corresponding property items should be listed in the asset account, which can be fixed assets, inventory, monetary funds, or accounts receivable, but no matter what form, they can be realized and recovered through various channels. Even if it can't be recovered, there must be sufficient justification. In this case, the corresponding data will certainly be generated in the liquidation declaration form submitted by company B, which is one of the reasons why the actual loss amount between the tax authorities and company A is inconsistent. ..
At present, most enterprises can immediately complete or apply simple procedures for tax cancellation, and the tax authorities do not interfere too much with the independent declaration of enterprises. In this case, it seems that the low-quality declaration materials that can be handled can be easily cancelled, but the enterprise must bear the legal consequences of false declaration. It is suggested that on the one hand, enterprises should ensure the consistency of the financial statements reported in the early and late periods, especially to avoid the low-level mistakes of zero reporting in the early period; On the other hand, it should be noted that the data in the liquidation declaration form should be consistent with the data in the financial statements. Otherwise, in the post-audit of tax authorities, the authenticity of enterprise declaration will be questioned, leaving enterprises in a passive situation.
Investment enterprises should also pay attention to keeping the information of cancelled enterprises for future reference. In the daily tax management of enterprises, it is necessary to keep information for future reference when various losses occur, but many enterprises think that it is meaningless to keep relevant information for future reference after cancellation. However, in the after-the-fact verification by the tax authorities, if the investment enterprise cannot prove the authenticity of the losses incurred by the invested enterprise, it will be difficult for the tax authorities to identify the investment losses confirmed between affiliated enterprises. Therefore, when the invested enterprise cancels, the creditor's rights loss information should be handed over to the invested enterprise for retention.
In the above case, the financial department of Company A only kept accounts mechanically according to the vouchers, but did not really participate in the actual business decision-making, auditing and supervision of the enterprise. In the face of the investment loss of Company A, which almost hit Shui Piao hard, the financial department "fulfilled" its duties with only one tax payment certificate, and the financial department obviously lacked the awareness of risk control due to its business activities. It is suggested that the financial department of an enterprise should not only attach importance to accounting data when handing over accounting data with other departments within the enterprise, but also actively collect other business data that can be mutually verified, so as to reflect the actual operating conditions of the enterprise and ensure the authenticity and accuracy of accounting.