《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]第25号)(以下简称“新办法”)的施行,是资产损失税前扣除制度的重大改革。注册税务师按照新办法执行资产 The implementation of the Measures for the Deduction of Pre-tax Deduction on Loss of Income Tax of Enterprise Assets (Announcement No.2011 [2011] of the State Administration of Taxation) (hereinafter referred to as “the new method”) is a major reform of the pre-tax deduction system for assets loss. Registered tax agent in accordance with the new approach to the implementation of assets