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qi ye zi chan sun shi shui qian kou chu zheng ce de gui ding
Pages: 77-78
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  企业资产损失应纳税所得额企业所得税存货损失坏账损失盘亏税务主管部门可收回金额宣告破产账面净值;
Abstract: <正>财政部国家税务总局财税[2009]57号文件根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》(国务院令第512号)的有关规定,现就企业资产损失在计算企业所得税应纳税所得额时的扣除政策规定如下:
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