Legal basis:
"Interim Measures for the Administration of Disposal of State-owned Assets in Local Administrative Units"
Article 23 of the scrapping refers to the disposal of assets that have reached the end of their useful life, and have not been able to continue to be used for the purpose of property rights write-offs after technical appraisal or in accordance with the relevant provisions. The state or industry has technical requirements for the scrapping of assets, should be qualified by the appropriate professional organizations to carry out technical appraisal.
Article 24 of the national and local renewal standards, but still can continue to use the assets, shall not be scrapped.
Article 25 of the vehicles, electrical and electronic products, hazardous materials should be in line with the relevant provisions of the state end-of-life treatment.
Article 26 of the reported loss refers to the occurrence of doubtful accounts or abnormal loss of assets for property rights to write off the disposal behavior. Asset loss is divided into monetary asset loss and non-monetary asset loss.
Article 27 assets can be reported as loss if one of the following circumstances exists:
(1) if the debtor has gone bankrupt or died (including declared dead according to law), according to the law, its liquidated property or inheritance is insufficient to satisfy the loss;
(2) if the loss is due to force majeure factors;
(3) if it can be reported as loss according to the relevant provisions of the State Other circumstances.
Article 28 before the assets are reported as damaged, they shall be recovered from the debtor, guarantor or responsible person by means of public announcement or litigation. Local administrative units should be reported loss of assets for registration, the implementation of the "account of the case" way of management, has been approved to write off the loss of assets, the unit still has the right and obligation to recover, "account of the case of the case of the asset cleanup and recovery of assets, should be promptly Recorded in the accounts, monetary assets to the State Treasury.
Article 29 of the local administrative units to apply for scrapping, reporting loss, shall submit the following materials:
(1) application documents, asset lists, the value of the voucher and proof of ownership;
(2) scrapping for technical reasons, shall provide the relevant technical appraisal;
(3) debtor has been bankruptcy, shall provide the people's court ruling and property liquidation report;
(4) the debtor shall be provided by the people's court, the debtor shall be provided by the people's court ruling and property liquidation report. Liquidation report;
(D) the debtor's death (declared dead), should provide its property or estate of insufficient inventory of legal documents;
(E) involving litigation, should provide the people's court judgment or ruling, etc.
(F) force majeure caused losses, should provide the relevant case documents, liability determination report and compensation;
(G) the debtor has been bankrupt, should provide the relevant technical appraisal;
(H) the debtor has been bankrupt, should provide the people's court ruling and property liquidation report;
(VII) other relevant materials.