My daughter is 4 years old and also a perfectionist.
Rules we have:
1) If you do not want to take a break take a few deep breaths to calm down then try again. It is NOT ok to throw things, or destroy things this results in those items being taken away (and follow through). Something I always say is "mommy still makes mistakes & gets frustrated (sometimes I give an example, like how I burnt the chicken, how I learned from it and how I handled the situation), we learn from mistakes, keeping trying and do the best we can."
2) If you are too frustrated put away what you are doing and move onto something else, you can come back to it later. If you do not want to find something else to do and keep getting frustrated with current activity then you need to calm down in your room before returning to it.
After months, seriously like 8 months of doing the above my daughter has finally been able to handle frustrating situations calmer. Still get frustrated but she is learning how to handle it with calm reminders from me. In my daughter's preschool I see this happen all the time, and if you keep reminding them of the tools on how to handle a frustrating situation someday it will sink in.