关于企业资产损失的财税处理在实务界一直有些模糊认识,也有一些争议。笔者认为,区分正常损失与非正常损失既要关注不同的税种要求,也要视税法与会计而别;在涉及进项税额转出额的计算与税前扣除上既要关注国税与地税部门的不同意见,也要分清存货损失与固定资产损失的不同要求。 Taxation on the loss of corporate assets in the practice has always been somewhat vague understanding, there are some controversies. The author believes that the distinction between normal loss and abnormal losses should not only pay attention to different tax requirements, but also depending on the tax law and accounting; in the calculation of the input tax deduction and pre-tax deduction, we must pay attention to the differences between the state tax and the local tax department Opinions, but also distinguish between inventory losses and the loss of fixed assets of different requirements.