一年一度的企业所得税汇算清 缴工作即将开始，如何处理好财产损失税前扣除事项，若申报准确及时，能使实际发生的损失得以在税前扣除，否则，很可能出现不该纳税的财产损失却被税务机关调整纳税。虽然国家税务总局于１９９７年专门印发了《企业财产损失税前扣除管理办法》（以 The annual corporate income tax final settlement work is about to begin, how to deal with property losses pre-tax deductions, if the declaration is accurate and timely, can make the actual loss can be deducted before tax, otherwise it is likely to appear taxable Property losses have been tax authorities to adjust tax. Although the State Administration of Taxation issued a special “Administrative Measures on Pre-tax Deduction of Enterprise Property Losses” in 1997