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第一条 根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及其 实施条例 、《中华人民共和国税收征收管理法》(以下简称征管法)及其 实施细则 、《财政部、. 为适应经济形势的发展,国家税务总局对原《企业资产损失税前扣除管理办法》(国税发[2009]88号)(以下简称88号文)进行了重新制定,并于2011 年 3 月 31 日 以《国家税务总局公告2011. 2011 年 第 25 号.
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