财 产损失是外商投资企业在生产经营过程中 经常发生的成本支出,它的发生和列支直接抵减应纳税所得额,影响企业所得税税基。但是,目前由于制度不够完善,缺乏相应的规则可遵守,致使财产损失在企业申报和税务机关审批中存在较大漏洞。财产损失申报中存在的问题(一)财产损失申请的 The loss of property is the cost incurred by a foreign-invested enterprise in its production and operation. Its occurrence and expense directly offset the taxable income and affect the income tax base. However, at present, due to the imperfect system and the lack of corresponding rules, the property loss has a big loophole in the enterprise filing and approval of tax authorities. Problems in property loss declaration (1) Property loss application