1, according to the reply of the director of State Taxation Administration of The People's Republic of China Miao Huipin on April 24, 2009: "The new regulations will be released soon. Business that occurred after June 65438+1 October1in 2008 can be handled according to the new regulations. " The new document has not yet been released, and should be implemented with reference to the original provisions. 2. Guo Shui Fa [2009] No.88: Standardizing the pre-tax deduction of enterprise asset losses: Recently, State Taxation Administration of The People's Republic of China promulgated the Notice on Printing and Distributing (Guo Shui Fa [2009] No.88), which clearly stipulated the pre-tax deduction of enterprise asset losses. The document stipulates that if the loss of assets of an enterprise is subject to the examination and approval of the relevant tax authorities in accordance with the provisions, it shall be declared and deducted in the year when it is actually confirmed or actually incurred in accordance with the tax provisions, and it shall not be deducted in advance or later. If the loss of assets cannot be accurately calculated for various reasons and deducted on schedule in the year in which it occurs, the pre-tax deduction in the year of loss can be retroactively confirmed after approval by the tax authorities, and the income tax payable in the year of loss of assets can be adjusted accordingly. The overpaid tax calculated after adjustment shall be refunded in accordance with relevant regulations, or the current tax payable of the enterprise shall be reduced.