在税收政策上，宜用注销法代替准备金法确认和扣除企业呆账损失，以体现税收中性原则。

On tax policy scope, to embody the neuter principle of tax, it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method.

youdao

在税收政策上，宜用注销法代替准备金法确认和扣除企业呆账损失，以体现税收中性原则。

On tax policy scope, to embody the neuter principle of tax, it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method.

youdao