国家税务总局于2011年修改了《企业资产损失所得税税前扣除管理办法》(国家税务局公告2011年第25号,以下简称《管理办法》),将过去需要上报税务机关审批的资产损失改为企业自行申报,并适当扩大扣除范围。这一规定将为企业带来宽松的经营环境。《管理办法》第四条规定:企业实际资产损失,应当在其实际发生且会计上已作损失处理的年度申报扣除;法定资产损失,应当在企业向主管税务机关提供证据资料证明该项资产已符合法定资产损失确认条件,且会计上已作损失处理的年 In 2011, the State Administration of Taxation amended the “Administrative Measures on Deduction of Enterprise Income Taxes on Asset Losses” (Announcement No. 25 of 2011 of the State Administration of Taxation, hereinafter referred to as the “Administrative Measures”), and changed the asset losses that used to be reported to tax authorities for approval in the past to Enterprises declare themselves, and appropriately expand the deduction. This provision will bring a relaxed business environment for the enterprise. Article 4 of the “Administrative Measures” stipulates that the actual loss of assets of an enterprise shall be deducted in its actual annual accounting treatment that has been dealt with for loss; in the event of loss of legal assets, the enterprise shall provide the competent taxation authorities with evidence to prove that the assets have been Accordance with the statutory criteria for the recognition of loss of assets, and accounting for the loss of treatment of the year