企业资产损失所得税税前扣除管理办（Management of enterprise assets loss income tax before tax deduction）.docVIP

企业资产损失所得税税前扣除管理办（Management of enterprise assets loss income tax before tax deduction） Announcement of the State Administration of Taxation on Issuing the measures for the administration of tax deduction for enterprise assets loss income tax Announcement No. twenty-fifth [2011] of the State Administration of Taxation 2011-03-31 The measures for the administration of tax deduction for enterprise assets loss income tax are hereby promulgated and shall come into force as of January 1, 2011. Hereby declare. Administrative measures for pre tax deduction of income tax on enterprise assets loss Chapter I General Provisions First, according to the Peoples Republic of China enterprise income tax law (hereinafter referred to as the enterprise income tax law and its implementing regulations), Peoples Republic of China tax collection and management law (hereinafter referred to as the tax law) and the detailed rules for its implementation, the Ministry of Finance and the State Administration of Taxation on enterprises in the pre tax deduction of asset losses policy notice (tax [2009]57) (hereinafter referred to as notice) regulations formulated. The second term of the assets are owned or controlled by enterprises and used for business operations and management activities of the assets, including cash, bank deposits, accounts receivable and prepayments (including notes receivable, accounts payable, advance enterprise) and other monetary assets, inventories, fixed assets, intangible assets, in the construction and production biological assets and other non monetary assets, and debt investment and equity investment (equity). Third asset losses deductible before the payment of enterprise income tax, is refers to the enterprise in the actual disposal and transfer of the reasonable losses incurred in the process of assets (hereinafter referred to as the actual asset losses), and enterprises are not actually disposed of, the transfer of assets, but in accordance with the notice and the