国家税务总局已出台了新的《企业财产损失所得税前扣除管理办法》(国家税务总局第13号令,以下简称新《办法》),对企业财产损失所得税前扣除提出了新的规定,对税务机关的政策执行水平以及企业所得税管理能力提出了更高的要求。目前,企业财产损失按申报扣除程序分为两类:自行申报 The State Administration of Taxation has issued a new Administrative Measures on Deducting Income Taxes on Enterprise Property Damage (No. 13 of the State Administration of Taxation, hereinafter referred to as the “New Measures”), putting forward new provisions on the deduction of income tax of enterprises’ property damage, The level of policy implementation and corporate income tax management put forward higher requirements. At present, corporate property losses by the declaration deduction process is divided into two categories: self-declaration