一、除金融保险企业等国家规定允许从事信贷业务的企业外,其他企业直接借出的款项,由于债务人破产、关闭、死亡等原因无法收回或逾期无法收回的,一律不得作为财产损失在税前进行扣除;其他企业委托金融保险企业等国家规定允许从事信贷业务的企业借出的款项;由于债务人破产、关 1. Except for financial and insurance enterprises and other countries that allow credit business, the loans directly borrowed by other enterprises can not be recovered or overdue due to bankruptcy, closure and death of the debtor, and shall not be regarded as loss of property before tax Carry out deductions; other enterprises entrust financial insurance companies and other countries to allow credit companies lending money; due to the debtor bankruptcy, customs