一、企业当期提取的固定资产减值准备如何进行所得税处理根据新会计准则规定,企业应当定期或者至少于每年年度终了,对各项资产进行全面核查,并根据谨慎性原则的要求,合理的预计各项资产损失计提资产减值准备。提取的减值准备计入当期损益,在计算当期利润总额时扣除。税法规定, I. How to Proceed the Income Tax Treatment of Impairment Depreciation of Fixed Assets Drawn by the Company According to the new accounting standards, the enterprise shall carry out a comprehensive verification of each asset on a regular basis or at least at the end of each year. Based on the principle of prudence, a reasonable estimate All assets loss is accrued for impairment of assets. The accrued depreciation reserves are charged to the profits and losses of the current period and deducted when calculating the total profits of the current period. Tax law,