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在一年一度的企业所得税汇算中，税务机关总会遇到部分企业将没有经过税务机关审批的财产损失在税前进行核销。这种做法不仅给税务机关征收企业所得税带来了难度，而且也违反了企业所得税法规。根据《企业所得税暂行条例实施细则》第二十三条《纳税人当期发生固定资产和流动资
In the annual corporate income tax calculation, the tax authorities will always encounter some companies will not have tax authorities for approval of property losses before tax write-off. This approach not only makes it difficult for the tax authorities to impose enterprise income tax, but also violates the corporate income tax laws and regulations. According to “Enterprise Income Tax Interim Regulations Implementing Rules” Article 23 "taxpayers in the period of fixed assets and liquidity