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2011年国家税务总局对企业资产损失税前扣除管理进行适当的调整和改革,并发布了相应的文件《企业资产损失所得税税前扣除管理办法》,本文主要对新管理办法和老管理办法进行了必要的比较,并在此基础之上,对新管理办法进行了深度解读,希望能对相关人士提供参考和帮助。
In 2011, the State Administration of Taxation made appropriate adjustments and reforms on the pre-tax deduction management of corporate assets losses and released the corresponding document, Measures for the Deduction of Deduction of Income Taxes on Enterprise Assets Losses before Taxes. This paper mainly conducted new management measures and old management measures Necessary comparisons, and on this basis, the new management methods were thoroughly interpreted, hoping to provide reference and help for the relevant parties.