涉税名词一起学｜税前扣除系列（15）损失类支出申报要注意什么？

Core Viewpoint - The article discusses the process and requirements for enterprises to declare loss-related expenses for tax deductions, emphasizing the necessity of reporting to tax authorities before any deductions can be made [4][6][8]. Summary by Sections Definition of Loss-Related Expenses - Loss-related expenses refer to losses incurred by enterprises during production and operational activities, including fixed asset and inventory losses, transfer property losses, bad debts, and losses due to natural disasters [4][8]. Reporting Requirements - Enterprises must follow specific procedures to report asset losses to the tax authorities to qualify for tax deductions. Losses that are not reported cannot be deducted from taxable income [6][8]. Tax Deduction Process - According to the Corporate Income Tax Law, enterprises can only deduct losses after reporting them. The necessary documentation includes the annual tax return form detailing asset loss deductions, which must be retained for reference [8]. Example of Tax Deduction - An example illustrates that if Company A incurs a loss of 1 million yuan due to a natural disaster and receives 600,000 yuan in insurance compensation, the deductible loss would be 400,000 yuan. The company must report this in the tax return and keep relevant documentation [9].