the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year bad debt losses mentioned in the preceding paragraph shall be subject to approval after examination and verification by the local tax authorities
前款所称坏账损失，由当地税务机关审核批准后，计入当年度应纳税所得额
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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