《企业财产损失所得税税前扣除鉴证业务准则（试行）》目录第一章总则.........................................................................................................................................................1第一条制定《财产损失准则》目的和依据..............................................................................................1一、《财产损失准则》规定的制定目的和依据..................................................................................1二、《财产损失准则》制定目的..........................................................................................................1三、《财产损失准则》制定依据..........................................................................................................1第二条财产损失鉴证的定义及含义..........................................................................................................1二、财产损失鉴证的含义......................................................................................................................1第三条财产损失鉴证的目标......................................................................................................................2一、真实性.............................................................................................................................................2二、合法性.............................................................................................................................................2三、合理性.............................................................................................................................................2第四条财产损失鉴证的范围......................................................................................................................2一、证据的范围.....................................................................................................................................2二、主体的范围.....................................................................................................................................2第五条财产损失鉴证业务的准备工作要求..............................................................................................3一、《财产损失准则》规定的“了解业务环境”..............................................................................3二、了解业务环境的鉴证实务..............................................................................................................3三、《财产损失准则》规定的“承接条件”......................................................................................3四、承接条件鉴证实务..........................................................................................................................4第六条财产损失鉴证的鉴证对象..............................................................................................................5一、《财产损失准则》规定的“鉴证对象”......................................................................................5二、鉴证对象.........................................................................................................................................6三、鉴证对象信息..................................................................................................................................6第七条财产损失鉴证的评价标准.............................
