1, book scrapping should also be included in the cost. The waste books in the printing industry are quite special. In principle, the scrap reserve can be accrued and written off in the reserve. If it is not accrued, it can be amortized by installments.
2. The inventory scrap loss of the publishing industry should be deducted before enterprise income tax and reported to the tax bureau for approval, and can be deducted before tax after the property loss verification report is issued by the tax agency. According to the provisions of the tax law, scrapped and damaged inventory should be transferred out as input tax.
3. If you directly sell the materials that need to be scrapped at a low price without accounting for scrapping, you can pay less VAT, but there are tax risks.
4. The normal loss of inventory is the loss of assets that can be calculated and deducted by itself. However, if it is not possible to accurately determine whether the asset losses incurred by the enterprise are calculated and deducted by themselves, it may apply to the tax authorities for examination and approval.
A few days ago, Ma Yili Zhu's Don't Believe in Tears in the North, with its tough and explicit lines and larg