三、资产损失税前扣除金额的确定(一)资产损失处置收入、可收回金额等事项的确定税法规定,企业在计算和申报税前扣除的资产损失时,应先扣除资产残值、可收回金额、责任人和保险赔款。其中,当存货、固定资产、在建工程、生物资产等发生报废、毁损、废弃情形时,应扣除其残值等收入;当企业的股权投资发生永久或实质性损害时,应扣除其可收回金额;当企业的债权 Determining the amount of deducting assets before tax (I) Determining the income from disposal of assets and the recoverable amount Tax law stipulates that when calculating and declaring the loss of assets before tax, the enterprise shall deduct the salvage value of the assets and collect it Amount, owner and insurance claims. Where inventory, fixed assets, construction in progress, biological assets, etc., are discarded, destroyed or discarded, their residual value and other income should be deducted; when the equity investment of the enterprise is permanently or substantially damaged, its recoverable Amount; when the business claims