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.

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。

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The method of write-off after verification after a resident individual has come back into the territory to re-purchase foreign exchanges shall be automatic write-off.

居民个人返回境内后补购外汇的核销方式为系统自动核销。

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