一、财产损失: 1.财产损失的范围 纳税人在一个纳税年度内生产经营过程中发生的固定资产和流动资产的盘亏、毁损、报废净损失,坏账损失,以及遭受自然灾害等人类无法抗拒因素造成的非常损失,属于申请税前扣除的财产损失的范围。纳税人发生的财产损失,报经税务机关审查批准后,准予在缴纳所得税前按实际发生数据实扣除或冲减准备金。凡未经税务机关批准或以划小金额、超越权限等方式批准的财产损失,一律不得在税前扣除。 First, the loss of property: 1. The scope of property losses Taxpayers in a tax year during the production and operation of fixed assets and liquid assets in the loss, damage, loss net loss, bad debt losses, and natural disasters and other human factors can not be irresistible Caused a very loss, belong to apply for tax deductions before the scope of property damage. After the tax authorities examine and approve the property losses of the taxpayers, they shall be allowed to deduct or offset the reserves according to the actual data before paying the income tax. Any property loss approved by the tax authorities or approved by a small amount of money or exceeding the limits of authority shall not be deducted before tax.