最近,国家税务总局发布《企业资产损失所得税税前扣除管理办法》(国家税务总局公告2011年第25号,以下简称《25号公告》),第七条规定,企业在进行企业所得税年度汇算清缴申报时,可将资产损失申报材料和纳税资料作为企业所得税年度纳税申报表的附件一并向税务机关报送。第八条规定,企业资产损失按其申报内容和要求的不同,分为清单申报和专 Recently, the State Administration of Taxation issued the Administrative Measures on Deduction of Income Taxes on Enterprise Assets Losses (Announcement No.25 of 2011 by the State Administration of Taxation, hereinafter referred to as “Announcement No.25”). Article 7 of the State Administration of Taxation stipulates that the enterprise shall carry out the annual EIT calculation When settling the declaration, the asset loss declaration materials and tax payment information can be submitted to the tax authorities along with the attachment of the annual tax return of the enterprise income tax. Article VIII provides that the loss of corporate assets according to the content and requirements of the declaration is divided into declarations and special list