根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则和《中华人民共和国税收征收管理法》(以下称征管法)及其实施细则的有关规定,现就外商投资企业(以下称企业)在生产经营过程中发生的固定资产、流动资产的盘亏、毁损、报废净损失,坏账损失,以及遭受自然灾害、民事诉讼等意外事故造成的非常损失(以下统称财产损失)所得税前扣除审批管理的有关问题通告如下: According to the “People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises Income Tax Law” and its implementation details and the “People’s Republic of China Tax Collection and Management Law” (hereinafter referred to as the “Tax Administration Law”) and its implementation details of the relevant provisions of the foreign-invested enterprises (hereinafter referred to as Enterprises) losses incurred in the course of production and operation of the fixed assets, loss, damage, scrap net loss, bad debt losses, and extraordinary losses caused by natural disasters, civil litigation and other accidents (hereinafter collectively referred to as property losses) before the deduction of income tax The relevant issues of approval management notice is as follows: