For enterprises with new accounting standards, the payables that cannot be paid are included in "non-operating income".
The intention is not to provide channels for enterprises to inflate their income. Non-operating income and "income" in inflated income are not the same concept. Non-operating income belongs to non-daily activities, and the "income" in inflated income belongs to daily activities.
It's not to provide channels for enterprises to inflate their income to help subsidiaries increase their profits. Think about it. If a corporate enterprise relies on bad debts of creditors to survive, it's very abnormal.
The real intention is to plug the tax loopholes. For example, if a company obtains VAT invoice price tax totaling 1.17 million yuan, if there is no real economic exchange, you will always keep the accounts payable if you take the ticket into the account, if the technical level is limited. In this way, the Inland Revenue Department will quit. There may be many reasons why creditors never want to pay debts, but the Inland Revenue Department will pay income tax according to their income after a given period of time, regardless of these (he is not dealing with disputes). Make up for the loss of tax loopholes first.
personal opinions are for reference only.