国税函发[1992]1531号
颁布日期：19921103 　实施日期：19921103 　颁布单位：国家税务局

　　GuoShuiHanFa [1992] No.1531

　　November 3， 1992

　　I. The document coded GuoShuiHanFa [1990] No.1174 still shall apply to six-month overdue¹ rent in 1991 for leasing enterprises with foreign investment， but no bad debt reserve is to arise thereupon. Nor should it be deducted² from the taxable income of the period when it gets confirmed as bad debt in later years.

　　II. The overdue rent arising after the year of 1992 should， on the accrual³ basis， be included in the taxable income of the corresponding period， and Article 25， Article 26 and Article 27 of the Rules for the Implementation⁴ of the Tax Law can apply to the treatment of the above-mentioned rent-to-bad-debt transfer and of the bad debt loss.