老税信箱： 　　某外国企业在我国从事生产经营，其用于生产经营的固定资产报废后发生的净损失，未报经税务机关审批直接列入营业外支出，并已在税前扣除。请问该项固定资产报废后的净损失是否必须先报税务机关审查批准后方可列支 ?有何依据 ? 　　致 　　略阳县国家税务局陈石 Old Tax Mailbox: The net loss incurred by a foreign enterprise engaged in production and operation in China and its fixed assets used for production and operation after its retirement is not reported directly to non-operating expenses as examined and approved by the tax authorities and has been deducted before tax. Will the net loss after the retirement of fixed assets must be submitted to the tax authorities for examination and approval before they are allowed? What is the basis?