170．纳税人向税务机关申报税前扣除的财产损失是否必须在当期进行账务会计处理?【解答精要】基于税法规定与财务制度的差异,纳税人向税务机关申报税前扣除的财产损失不要求在当期进行会计处理。171．国债转让收益如何进行纳税调整?【解答精要】现行税法规定,国债利息收入不征企业所得税,但将持有未到期的国债对外转让取得的收入,不属于国债利息,应当依法征收所得税。例如：某企业将持有未到期的国 170. Taxpayers to the tax authorities to declare the pre-tax deduction of property losses must be carried out in the current accounting treatment? [Answer summary] tax laws and regulations based on the financial system differences, the taxpayer to the tax authorities to declare the tax deduction before the loss of property does not require In the current accounting treatment. 171. According to the current tax law, interest income from government bonds is not levied on enterprise income tax. However, the income from the outward transfer of unutilized national debt will not be the interest of national debt. Income tax should be levied in accordance with the law. For example: An enterprise will hold an unexpired country