非正常损失可以在企业所得税前扣除吗 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	非正常损失可以在企业所得税前扣除吗 -法律知识
释义	法律分析：不能。如果发生的损失属于非正常损失，相应的增值税进项税额则必须作进项税额转出处理，同时还必须上报主管税务机关审批或备案，才可以在所得税前扣除。法律依据：《中华人民共和国增值税暂行条例》第二十一条非正常损失，是指生产经营过程中正常损耗外的损失，包括自然灾害损失和因管理不善造成货物被盗窃、发生霉烂变质等损失以及其他非正常损失。
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