财产损失是指纳税人在一个纳税年度内生产经营过程中发生的固定资产、流动资产的盘亏、毁损、报废净损失，坏账损失，以及遭受自然灾害等人类无法抗拒因素造成的非常损失。根据《中华人民共和国企业所得税暂行条例》及其实施细则、国家税务总局《关于印发企业财产损失税前扣除 Property damage refers to the taxpayers in the production and operation of a tax year, the occurrence of fixed assets, liquidity losses, damage, scrap net loss, bad debt losses, and suffered natural disasters and other human factors can not resist the extraordinary losses. According to the “Provisional Regulations of the People’s Republic of China on Enterprise Income Tax” and its implementing rules, the State Administration of Taxation on Printing and Distributing Enterprise Property Loss Tax Deduction