中税协发[2011]109号各省、自治区、直辖市和计划单列市注册税务师协会:2007年2月2日,国家税务总局发布《企业资产损失所得税税前扣除鉴证业务准则(试行)》(国税发[2007]9号)。根据《企业资产损失所得税税前扣除管理办法》(公 Tax Association [2011] No. 109 Institute of Certified Public Accountants of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and State separately Planning and Assets: On February 2, 2007, the State Administration of Taxation issued the “Business Rules for Deduction of Proof of Enterprise Income Tax Losses (Provisional)” State Tax [2007] No. 9). According to “Enterprise Asset Loss Income Tax Pre-tax deduction management approach” (male