• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

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

    2010/12/3 18:26:00 125

    Loss Of Property: Competent Tax Authorities For Examination And Approval Of Losses

    about

    property loss

    Is to go through

    Competent tax authorities for examination and approval

    .


    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.

    Determination of loss

    :


    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.

    • Related reading

    Use The Company'S Goods And Equipment Correctly.

    asset management
    |
    2010/12/1 17:31:00
    103

    How Do Office Secretaries Arrange Office Desks Reasonably?

    asset management
    |
    2010/11/27 16:46:00
    105

    How To Fully Identify Suppliers?

    asset management
    |
    2010/11/26 18:19:00
    102

    What Are The Chief Financial Controller'S Major Solutions?

    asset management
    |
    2010/11/24 18:21:00
    133

    What Are The Responsibilities Of Purchasing Staff?

    asset management
    |
    2010/11/23 18:29:00
    1184
    Read the next article

    Li Xunlei: The M2 Growth Rate Will Be Adjusted To 15% Next Year.

    For next year's M2 growth target, I predict it will be 15%. The callback of M2 growth will not have a significant impact on liquidity. Similarly, the impact on the stock market should be neutral. After all, the total amount of funds currently has 70 trillion yuan, which is very huge. The adjustment of M2 growth rate can only change the increment.

    主站蜘蛛池模板: 亚洲日韩欧美国产高清αv| 国内自拍视频一区二区三区| 国产三级精品视频| 久久久青草青青亚洲国产免观| 香蕉在线精品一区二区| 芬兰bbw搡bbbb搡bbbb| 日本二区在线观看| 四虎影视在线观看永久地址| 中文字幕亚洲综合久久| 精品欧美一区二区三区久久久| 成人a毛片视频免费看| 夜夜未满18勿进的爽影院| 人人色在线视频播放| 99爱视频99爱在线观看免费| 欧美高清在线精品一区| 国产精品天天在线午夜更新| 亚洲人成无码网站| 黄+色+性+人免费| 欧美三级不卡在线观看视频| 国产欧美日韩一区二区三区| 亚洲欧美一区二区三区| 亚洲人成在线播放网站岛国| 日韩大片免费看| 国产91精品一区二区视色 | 中文日韩亚洲欧美制服| 羞羞的视频在线免费观看| 好妈妈5高清中字在线观看| 亚洲色图综合网| www.色日本| 日本乱人伦电影在线观看| 午夜爽爽爽男女免费观看影院| a视频免费观看| 欧美人与动人物xxxx| 国产精品制服丝袜| 久久无码人妻精品一区二区三区 | 大胸小子bd在线观看| 亚洲国产综合专区在线电影| 97久久天天综合色天天综合色| 无码国产精品一区二区免费模式| 国产乱码一区二区三区爽爽爽| 一级做a爰片久久毛片16|