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根据《国家税务总局关于公布废止和修改的部分税务部门规章及规范性文件目录的决定》（国家税务总局令第59号），自2025年3月24日起，第一条中的“然后再将汇总数据以清单的形式进行企业所得税纳税申报，同时出具损失情况分析报告”、第二条中的“应当以专项申报形式进行企业所得税纳税申报”、第三条废止。
Record · chinatax
ACC. 900064409
Announcement of the State Taxation Administration on Issues Concerning Pre-tax Deduction of Inventory Losses of Commercial Retail Enterprises
国家税务总局关于商业零售企业存货损失税前扣除问题的公告
Issuer
—
Date
2014-01-10
Instrument
announcement
Cited by
0
This announcement revises the pre-tax deduction rules for inventory losses of commercial retail enterprises, effective from March 24, 2025, by abolishing certain reporting requirements and the special declaration procedure for enterprise income tax.