财产损失税前扣除是企业所得税税基管理中一项重要事项,财产损失税前扣除的审核工作,需把握以下要点:一、需报批财产损失项目的界定范围《企业财产损失所得税前扣除管理办法》(国家税务总局令第13号,以下简称“13号令”)规定了8项必须由税务机关审批后才能税前扣除的财产损失事项,分别是:(1)因自然灾害、战争等政治事件等不可抗力或者人为管理责任导致现金、银行存款、存货、短期投资、固定资产的损 The pre-tax deduction of property losses is an important issue in the tax base management of enterprise income tax. The audit of pre-tax deductions for property losses requires the following key points: 1. The scope of the deductible property loss reporting project (Order No. 13 of the State Administration of Taxation, hereinafter referred to as “Order No. 13”) stipulates eight items of property loss that can be deducted before taxation by tax authorities only: (1) Natural disasters, wars, etc. Political events and other force majeure or man-made management responsibilities lead to cash, bank deposits, inventories, short-term investments, loss of fixed assets