内容摘要：
企业财产损失所得税前扣除的审批权限和程序、审批受理时间、损失申报时间、审批范围等政策，在实际工作中存在一定的操作难度。本文对《企业财产损失所得税前扣除管理办法》中的政策难点做了阐述，认为正确理解企业财产损失所得税税前扣除管理政策，能促使纳税人发生的财产损失依法扣除，也能促使税务机关健全相关制度。
关键词：财产损失 税前扣除
abstract：in respect of pre-tax deduction of property losses of enterprises,there still exist such issues as its approval jurisdiction and procedure,the time of receiving of the approval,the time of declaration of losses and the scope of approval.this paper elaborates these issues and argues that a correct understanding of the administrative policies of pre-tax deduction of property losses of enterprises will help taxpayers deduct their property losses in accordance with the regulations and tax authority further improve related systems.