《涉外税务》编辑部： 我公司是一家外商投资企业，销售产品给境内的外商投资企业并办理海关转厂手续即报关不离境。销售货款通过我香港公司收取并汇入外汇给我境内公司，访问我公司对境内外商投资企业的应收帐款余额是否可以计提坏帐准备，此笔坏帐准备应由我境内公司承担还是 Foreign Taxation Editorial Department: Our company is a foreign-invested enterprise that sells its products to foreign-invested enterprises in China and transacts the procedures for the transfer of the customs warehouses. Sales payment through my Hong Kong company to collect and remit foreign exchange to my company to visit our company for domestic and foreign-invested enterprises in the balance of accounts receivable can be provision for bad debts, this bad debt provision should be borne by my company or