1. Bad debt loss refers to the loss of accounts receivable or creditor's rights that the enterprise cannot recover. In China's tax law, bad debt losses can be included in the cost of enterprises, thus reducing the tax amount of enterprises.

2. In order to deduct bad debt losses, enterprises need to meet certain conditions:

A. The enterprise shall confirm the loss of bad debts according to accounting standards and accurately record it through appropriate accounting records;

B. Enterprises need to declare bad debt losses to the tax authorities and provide relevant supporting materials to ensure that the losses actually exist and cannot be recovered;

C. Enterprises should reasonably include bad debt losses when filing tax returns, so as to reduce taxable income.

3. Bad debt loss deduction is a special tax relief, which can directly reduce the taxable income of enterprises. This means that the base of enterprise income tax will be reduced, thus reducing the tax payment of enterprises and improving their profitability.

4. It is worth noting that the deduction of bad debt losses should comply with the relevant provisions of the tax law and follow the principle of actual identification and verification. Enterprises should carefully extract and deduct bad debt losses to ensure compliance with tax laws.

5. Summary: Bad debt losses can be deducted before enterprise income tax. Enterprises need to accrue, record and declare bad debt losses in accordance with the requirements of the tax law in order to obtain legal tax relief. This policy aims to encourage enterprises to manage risks and promote stable economic development.

Extended data:

Bad debt loss deduction is a tax policy, which aims to encourage enterprises to manage risks and protect their economic interests. According to the relevant provisions of China's tax law, enterprises can count uncollectible accounts receivable or creditor's rights as bad debt losses when filing tax returns, so as to reduce the taxable income of enterprises. This deduction method helps to reduce the economic pressure of enterprises, improve the profitability of enterprises, and also reflects the real operating conditions of enterprises. In practice, enterprises need to provide relevant certification materials according to the requirements of tax law to ensure that the provision and deduction of bad debt losses comply with the law. The tax authorities will also review the enterprise's filing and related materials to ensure the legality and accuracy of the deduction.

In short, bad debt losses can be deducted before enterprise income tax, which is a tax reduction policy for enterprises in China's tax law. While enjoying this policy, enterprises should also abide by the relevant tax returns and accounting standards to ensure the legality and accuracy of the provision and deduction of bad debt losses. This will help stimulate enterprises to manage risks and promote stable economic development.