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根据《中华人民共和国企业所得税暂行条例》及其实施细则的规定,为强化企业所得税的征收管理,规范企业财产损失在缴纳所得税前的审批和扣除,特制定本办法。一、财产损失税前扣除审批管理范围纳税人在一个纳税年度内生产经营过程中发生的固定资产、流动资产的盘亏、毁损、报废净损失,坏帐损失,以及遭受自然灾害等人类无法抗拒因素造成的非常损失,经税务机关审查批准后,准予在缴纳企业所得税前扣除。凡未经税务机关批准的财产损失,一律不得自行税前扣除。
In accordance with the “Provisional Regulations of the People’s Republic of China on Enterprise Income Tax” and its implementing rules, this approach is formulated in order to strengthen the collection and management of corporate income tax and standardize the approval and deduction of corporate property losses before income tax payment. First, the loss of property tax pre-tax approval of the scope of management taxpayers in a tax year during the production and operation of fixed assets, liquidity losses, damage, scrap net loss, bad debt losses, and natural disasters and other human factors can not be resisted After the examination and approval by the tax authorities, it is allowed to deduct before paying the enterprise income tax. All property losses that have not been approved by the tax authorities shall not be deducted by themselves.