Tax treatment of litigation fees:
According to the provisions of the "Enterprise Income Tax Law Implementation Regulations", the litigation fees that financial enterprises themselves should bear are expenses related to production and operations, as long as they have If you get the "Special Invoice for People's Court Litigation Fees" issued by the court, you can directly deduct it.
As for unrecoverable litigation fees advanced on behalf of others, according to Article 5 of the "Notice on Pre-tax Deduction Policies for Enterprise Asset Losses" (Caishui [2009] No. 57) of the Ministry of Finance and the State Administration of Taxation, After the enterprise has taken all possible measures and implemented necessary procedures, loan claims that meet one of the following conditions can be deducted as loan losses when calculating taxable income:
1. Borrower and guarantee A person has been declared bankrupt, closed down, dissolved or revoked in accordance with the law, and has terminated its legal person qualifications, or has completely stopped its business activities, and has its business license canceled or revoked in accordance with the law, and the debtor's and guarantor's claims cannot be recovered after the borrower and guarantor are pursued;
2. The borrower dies, or is declared missing or dead in accordance with the law, and the debtor's rights cannot be recovered after the borrower's property or inheritance is paid off in accordance with the law and the guarantor is reimbursed.
Extended information:
Standards for non-property cases
1. The fee for each divorce case is 50 yuan to 300 yuan. Involving property division, if the total property does not exceed 200,000 yuan, no additional payment will be made; for the portion exceeding 200,000 yuan, 0.5 will be paid.
2. For cases of infringement of name rights, title rights, portrait rights, reputation rights, honor rights and other personality rights, a fee of 100 yuan to 500 yuan will be paid for each case. When it comes to damage compensation, if the amount of compensation does not exceed 50,000 yuan, no separate payment will be made; the part exceeding 50,000 yuan to 100,000 yuan shall be paid according to 1; the part exceeding 100,000 yuan shall be paid according to 0.5.
3. For other non-property cases, a fee of 50 yuan to 100 yuan is required for each case.
(3) In intellectual property civil cases, if there is no disputed amount or value, 500 to 1,000 yuan will be paid for each case; if there is a disputed amount or value, the payment shall be in accordance with the standards for property cases.
(4) 10 yuan is required for each labor dispute case.
(5) Administrative cases shall be paid according to the following standards:
1. 100 yuan for each trademark, patent, and maritime administrative case;
2. Other administrative cases The fee for each case is 50 yuan.
(6) If the party concerned raises an objection to the jurisdiction of the case and the objection is not established, a fee of 50 yuan to 100 yuan will be paid for each case.
Baidu Encyclopedia-Litigation Fees