财政部颁布的《企业会计制度》,对企业坏账损失业务的会计核算作了具体规定。国家税务总局颁布的《企业所得税税前扣除办法》(以下简称《扣除办法》),对企业坏账损失中涉及的所得税问题作了明确规定。由于财政部与国家税务总局的文件从不同角度对企业坏账损失作出相应规定,其在 The “Accounting System for Business Enterprises” promulgated by the Ministry of Finance has made specific provisions on the accounting for the business losses caused by bad debts. The “Provisions on Corporate Income Tax Pre-tax Deduction” promulgated by the State Administration of Taxation (hereinafter referred to as the “Deduction Measures”) clearly stipulates the income tax issues involved in the losses of corporate bad debts. As the documents of Ministry of Finance and State Administration of Taxation make corresponding provisions on the loss of bad debts of enterprises from different angles,