某公司是从事工艺品贸易的企业,去年未通过委托金融保险企业,将20万元直接借给某货代企业。今年6月份货代企业破产,某公司借出的20万元无法收回。为减少损失,该公司向主管税务部门申请列支财产损失,但税务部门告知无法收回的对外借款不能作为财产损失在税前列支,驳回了某公司的 A company is engaged in handicrafts trade enterprises, did not last year by the commission of financial insurance companies, 200,000 yuan will be lent directly to a freight forwarding business. In June this year, freight forwarding company bankruptcy, a company lent 200,000 yuan can not be recovered. In order to reduce the loss, the company applied to the competent tax department to claim the loss of property, but the tax department informed that the uncollectible foreign loan can not be taxed as property damage and dismissed a company’s