国家税务总局公告2010年第6号根据《中华人民共和国企业所得税法》第八条及其有关规定,现就企业股权投资损失所得税处理问题公告如下:一、企业对外进行权益性(以下简称股权)投资所发生的损失,在经确认的损失发生年度,作为企业损失在计算企业应纳税 Announcement of the State Administration of Taxation No. 6 of 2010 According to Article 8 of the “Law of the People’s Republic of China on Enterprise Income Tax” and its relevant provisions, the following is announced on the issue of income tax treatment on the loss of equity investment in the enterprise: I. The external equity interests (hereinafter referred to as equity) Investment losses incurred in the identified loss of the year, as a business loss in the calculation of corporate tax liability