《企业财产损失税前扣除管理办法》和国有资产核销有关办法规定：企业的资产核销必须履行审批程序，先批后核，核销的固定资产、流动资产的盘盈、盘亏、毁损、报废净损失一律不得在所得税前自行抵扣。报批时间一般在年度内，最迟不得超过年后三个月，超过期限后一般不予受理。 The Administrative Measures on Deduction of Taxes on the Loss of Enterprises’ Property and the Measures for the Verification of State-owned Assets: According to the relevant provisions of the Measures for the Verification of the State-owned Assets Verification, the verification and approval procedures for the assets of an enterprise must be approved. The fixed assets after verification and write-off and the surplus, , Net loss of scrap shall not be deductible before income tax. The approval time is generally within the year, not later than three months after the end of the year, after the deadline generally not be accepted.