企业资产损失企业所得税税前扣除的“收入”相关性条件研究

Asset Losses before Income Tax

据现行《企业所得税法》和已废止的《企业所得税暂行条例》,允许税前扣除的企业资产损失,都必须符合"与取得收入有关的"这一条件。从文义上,二者看不出差别,但实际上,二者"收入"概念是不一致的。《暂行条例》所称"与取得‘收入’有关",是指"与取得‘应税收入’有关";而《税法》所称"与取得‘收入’有关",是指"与取得‘所有收入’有关"。《税法》实施后,对于"收入"的认识,一度出现分歧。分歧根源在于税法体系中存在的概念模糊。"应税收入""不征税收入""免税收入"的概念,应重新表述为"应计税收入""不计税收入""免计税收入"。厘清上述概念,自然会得出结论。

According to the existing law of enterprise income tax and the abolished provisional regulations on enterprise income tax, enterprise assets loss which can be deducted before taxes must be consistent with the condition of ＂income related＂. There seems to be no differences between them in the literal sense, but the concept of ＂revenue＂ is different. The phrase ＂’income’-related＂ in the provisional regulations refers to ＂’assessable income’-related＂, but it refers to ＂’all income’-related＂ in the law of enterprise income tax. The divergence lies in the blurry concept. Thus, the concept of ＂taxable income＂ ＂non-taxable income＂ and ＂free-taxable income＂ should be restated as ＂income should be used to calculate taxes＂, ＂income out of calculating taxes＂ and ＂income free of calculating taxes＂. The conclusion will be easily drawn as long as we can make these concepts clear.