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If the fixed assets have been fully depreciated and scrapped normally, and there is a net loss of fixed assets, do I need to report the asset loss to the tax bureau for approval?

No need.

According to the provisions of Article 5 of the "Notice of the State Administration of Taxation on Issuing the "Administrative Measures for Pre-tax Deduction of Asset Losses of Enterprises" (Guo Shui Fa No. 200988), the actual asset losses of enterprises can be divided according to tax management methods. Asset losses that are deducted for self-calculation and asset losses that can only be deducted after approval by the tax authorities.

The following asset losses are asset losses calculated and deducted by the enterprise itself:

(1) The enterprise’s normal business management activities due to the sale, transfer, and liquidation of fixed assets and productive organisms Asset losses caused by assets and inventories;

(2) Normal wear and tear of the enterprise's various inventories;

(3) The enterprise's fixed assets have reached or exceeded their useful life and are normally scrapped and liquidated Loss;

(4) Asset losses caused by normal death due to the enterprise’s productive biological assets reaching or exceeding their service life;

(5) The enterprise shall pass through securities exchanges and banks in accordance with relevant regulations. Losses arising from the trading of bonds, stocks, funds, and financial derivatives in the private market;

(6) Other losses on other assets confirmed by the State Administration of Taxation that do not require approval by the tax authorities.

Therefore, the losses caused by the normal scrapping and liquidation of your unit’s fixed assets can be calculated and deducted by yourself.