企业财产损失所得税前扣除的审批权限和程序、审批受理时间、损失申报时间、审批范围等政策,在实际工作中存在一定的操作难度。本文对《企业财产损失所得税前扣除管理办法》中的政策难点做了阐述,认为正确理解企业财产损失所得税税前扣除管理政策,能促使纳税人发生的财产损失依法扣除,也能促使税务机关健全相关制度。 Exceptions and procedures for the examination and approval of deductions before income tax of corporate property loss, the time for examination and approval, the reporting period for loss, and the scope of examination and approval have some operational difficulties in practical work. This paper elaborates on the difficulties in the policy of “deducting management before income tax of enterprise property loss”, and believes that correctly understanding the deduction of property loss income tax before management policy can cause taxpayers’ property losses to be deducted according to law and also promote the soundness of tax authorities Related systems.