资产损失是企业在生产经营中常见的一种状况,当损失发生时,如果满足政策规定条件,同时按照规定履行申报程序,仍然可以将这部分资产损失在企业所得税前得以扣除,避免企业双重损失。一、关于存货报废的进项税额处理问题 Assets loss is a common situation in the production and operation of enterprises. When losses occur, if the conditions of the policies are met and the reporting procedures are fulfilled in accordance with the provisions, the loss of assets can still be deducted before the enterprise income tax to avoid the double losses of the enterprises . First, on the scrapped input tax processing issues