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《企业财产损失所得税前扣除管理办法》发布实施后,财经法规对企业财产损失的分类及认定重新进行规范。企业财产损失是指企业拥有或者控制的、用于经营管理活动且与取得应纳税所得有关的资产因转让、变卖或管理不善、意外事故、自然灾害等原因造成的净损失。企业应在税务部门认定后才能在税前扣除,否则应予税后扣除。本文从当前国家有关规定入手分析财产损失的种类,探讨了扣除认定办法及会计核算方法。
After the promulgation of the Administrative Measures on Deduction of Income Tax of Enterprise Property Loss, the financial laws and regulations have regularized the classification and recognition of the loss of property of enterprises. The loss of enterprise property refers to the net loss owned or controlled by the enterprise for the operation and management activities and the assets related to the taxable income due to the transfer, sale or mismanagement, accident, natural disasters and other causes. The enterprise should be deducted before tax after the tax department finds it, otherwise it should be deducted after tax. This article analyzes the types of property loss from the current relevant state regulations, and discusses the deduction methods and accounting methods.