There are many kinds of enterprise income tax, and some business expenses can be deducted before tax without tax. However, the provision for impairment of assets accrued by an enterprise shall not be deducted before tax, but only when it actually occurs. However, for financial enterprises and other assets that meet the requirements of the tax law, pre-tax deduction can be made in accordance with the regulations.

Second, analyze the details

For general enterprises, if the assets impairment reserve is included in the current accounting profit and loss, it shall not be deducted before tax, and it needs to be increased through tax. According to the provisions of the tax law, when an enterprise actually suffers asset losses, it can declare the pre-tax deduction of asset losses in accordance with the provisions of the tax law. For financial enterprises, the impairment reserve can be deducted according to the provisions of the tax law, and the later recovery should be regarded as the taxable income of the current period.

Three, eligible asset impairment losses can be deducted before tax.

Financial enterprises and other assets that meet the provisions of the tax law can be deducted before tax. Including policy banks, commercial banks, finance companies, urban and rural credit cooperatives, financial leasing companies and other financial enterprises, the pre-tax deduction policy of enterprise income tax for loan loss reserves.