根据《中华人民共和国企业所得税暂行条例》及其实施细则的规定，为加强企业所得税的征收管理，规范企业财产损失在缴纳所得税前的审核和扣降，特制定本办法。一、财产损失税前扣除审批管理范围纳税人在一个纳税年度内生产经营过程中发生的固定资产、流动资产的盘亏、毁损、报 In accordance with the “Provisional Regulations of the People’s Republic of China on Enterprise Income Tax” and its implementing rules, the Measures are formulated in order to strengthen the administration of the collection of corporate income tax and standardize the examination and deduction of corporate property losses before payment of income tax. First, the loss of property tax deduction before the scope of examination and approval management Taxpayers in a tax year during the production and operation of fixed assets, liquidity losses, damage, reported