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《企业所得税税前扣除办法》指出：＂存货跌价准备金、短期投资跌价准备金、长期投资减值准备金、风险准备基金（包括投资风险准备基金）,以及国家税收法规规定可提取的准备金之外的任何形式的准备金＂,在计算应纳税所得额时不得扣除。
资产损失涉税处理的相关注意事项
【摘 要】
：
《企业所得税税前扣除办法》指出：＂存货跌价准备金、短期投资跌价准备金、长期投资减值准备金、风险准备基金（包括投资风险准备基金）,以及国家税收法规规定可提取的准备金之外的
【机 构】
：
山东东岳能源有限责任公司电力分公司
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2012年5期
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