文档介绍：国家税务总局关于印发《企业资产损失税前扣除管理办法》的通知FurthertothejointnoticeofMOFandSATconcerningtheCITtreatmentsonvariousassetlosses(Caishui[2009]),theSATsetoutinthisnotice(Guoshuifa[2009])theadministrativemeasuresgoverningpre-CITdeductionofenterprise’sassetlosses,:,assetlossesareclassifiedintotwocategories:assetlossesnotsubjecttotaxbureau’sapproval(Type1Losses)andassetlossessubjecttotaxbureau’sapproval(Type2Losses).lType1Lossesincludethefollowing:;;;;;--CITdeductionofType2Lossesshouldapplyforapprovalfromthein-,subjecttothetaxbureausapproval,,enterprisesarerequiredtokeeptherelevantsupportingdocumentswiththemselvesfortaxbureau’sfutureche