According to the Enterprise Income Tax Law of People's Republic of China (PRC), the provision for impairment of assets accrued by enterprises can be deducted before tax, but certain conditions must be met. Specifically, the provision for impairment of assets accrued by an enterprise can be deducted before tax if it meets the conditions stipulated in the tax law. These conditions include:

The basis for provision for impairment of assets is true and reasonable;

The amount of provision for impairment of assets is reasonable;

Whether the timing of provision for impairment of assets is timely;

The provision method for impairment of assets conforms to the provisions of the tax law.

If the provision for impairment of assets accrued by an enterprise does not meet the conditions stipulated in the tax law, it cannot be deducted before tax. In addition, if the asset impairment reserve accrued by the enterprise has been deducted before tax, but later recovered, then the recovered amount needs to pay enterprise income tax.

To sum up:

Impairment can be deducted before tax, but certain conditions need to be met. The provision for impairment of assets accrued by an enterprise needs to be deducted before tax and meets the conditions stipulated in the tax law. If the provision for impairment of assets accrued by an enterprise does not meet the conditions stipulated in the tax law, it cannot be deducted before tax. In addition, if the asset impairment reserve accrued by the enterprise has been deducted before tax, but later recovered, then the recovered amount needs to pay enterprise income tax.

Legal basis:

The Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "The historical cost of all assets of an enterprise includes fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets, inventory, etc. , is the tax basis. The historical cost mentioned in the preceding paragraph refers to the actual expenses incurred when an enterprise acquires assets. During the period when an enterprise holds various assets, it may not adjust the tax basis of the assets, except that the profits and losses can be confirmed in accordance with the provisions of the competent departments of finance and taxation of the State Council. "