I'm not putting you off. It's best to ask the special administrator of the competent tax bureau for such questions. According to the tax law, if the abnormal loss is not reported to the tax authorities for approval in the current year, it is not allowed to be deducted before the income tax in the current year and the following years; For normal wear and tear, although there is no examination and approval procedure, it should be deducted in the same year only after the evidence is conclusive. The specific materials and formats are specified by the local tax bureaus, and some require taking photos and the tax agency to issue an evaluation report. Units with sound internal control systems have their own set of scrapping treatment processes, but the premise must also be approved by the tax bureau;

There are two kinds of taxes involved here, one is value-added tax, and the other is income tax. The income tax has already said that the normal ones need not be approved, and the value-added tax has a problem of input and output (limited to abnormal)

After the implementation of the Provisional Regulations on Value-added Tax on January 1, 29, the original regulations were revised. The Notice of State Taxation Administration of The People's Republic of China on Amending the Basis of Citation of Regulations and Rules in Some Value-added Tax Normative Documents (Guo Shui Fa [29] No.1) clearly stipulates that the article "Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax" stipulates that "abnormal losses refer to losses other than normal losses in the process of production and operation" shall be revised to "People's Republic of China" as of January 1, 29.

second, if there is no shelf life constraint on the goods, the goods can still be used, so there is no need to dispose of them. Inventory beyond the shelf life is not only for the requirements of quality management, but also for personal safety, such as food and medicine, and the relevant state departments also make strict retention periods. For the inventory loss in this case, the handling of the input tax is not mismanagement. In this regard, the state does not have a unified tax policy, but after consulting State Taxation Administration of The People's Republic of China, Anhui Province made this explanation: Notice of the State Taxation Bureau of Anhui Province on Several VAT Policies and Management Issues (Anhui Guoshuihan [28] No.1) 1. On the transfer of inventory input tax: "(2) It is not abnormal for taxpayers to scrap or sell inventory goods at low prices due to reasons such as expired shelf life, unsalable goods or elimination.

1. In your case, there is no doubt about the food that is about to expire as long as it is not lower than the cost price.

2. How to reduce the inventory of expired products, you should first ask the big boss or your direct supervisor. You can't decide whether to scrap or process it. As the accounting has been said upstairs, you can just go to the management fee.