What Is The Procedure Of Filing Tax Records For Fixed Assets?

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Otherwise, the loss can not be deducted before tax.

First, taxpayers' inventory losses and damaged net losses of fixed assets and current assets that occurred during the current period will be provided by the taxpayer with inventory data. After being examined by the competent tax authorities, they will be deducted.

Two, the fifteenth provision for the pre tax deduction of enterprise property losses stipulates that when enterprises declare and deduct the loss of assets, they should provide legal evidence that can prove that the assets loss has occurred. They include: external evidence with legal effect, economic certificate issued by intermediaries with statutory qualifications, and internal evidence of specific matters.

Three. The remaining value of the book value after deducting the salvage value and the insurance compensation or liability compensation shall be based on the following evidence.

1, a single or small quantity of inventory is issued by the relevant technical departments within the enterprise for technical certification.

2, a single or large quantity of stock should be obtained by the state technical department or the technical appraisal certificate issued by the intermediary organization with the qualification of technical appraisal.

3, insurance claims should be covered by insurance companies.

4, the internal description and examination and approval documents of inventory scrap and damage;

5. Description of residual value;

6, internal responsibility identification, liability compensation instructions and internal audit approval documents.

Four. When the net value of the discarded and damaged fixed assets is deducted from the salvage value, the insurance compensation and the remainder of the liability, the loss shall be determined according to the following evidence:

1, the appraisal certificate issued by the relevant departments within the enterprise;

2. A single or large amount of fixed assets will be scrapped or destroyed. Enterprises should make specific instructions one by one, and entrust institutions with technical qualification to conduct appraisal and issue identification certificates.

3, force majeure causes (natural disasters, accidents, wars, etc.) causing damage and scrapping of fixed assets, there should be an appraisal report issued by the relevant functional departments.

4, the description of the scrap and damage of the fixed assets and the internal approval documents.

5, where insurance claims are involved, there should be an explanation of the claims made by the insurance company.