how to explain obsolescence under the chinese tax policy provision, general, policy

twoflying

the general provision for inventory is not deductible.谁能给解释一下the general provison for inventory指的是什么？

大家都看了f6 June 2008，第4题提到的obsolescence指的是陈旧，在国内的税法里有这说法吗？谁能给解释一下。多谢！！

realkant

 the general provison for inventory-对存活计提的备抵