Losses arising from the sale, transfer and sale of non-monetary assets at fair prices in the normal business management activities of the enterprise;
Normal losses of various inventories of enterprises;
The loss of fixed assets that the enterprise has reached or exceeded its service life and is normally scrapped and cleaned up;
Loss of assets caused by the normal death of productive biological assets of enterprises that have reached or exceeded their service life;
Losses incurred by enterprises in buying and selling bonds, stocks, futures, funds and financial derivatives through various trading places and markets in accordance with the principle of fair market transactions.
If an enterprise cannot accurately determine whether it belongs to the asset loss declared and deducted by the list, it can declare and deduct it by means of special declaration. As far as domestic and foreign investment are concerned, the state has unified the laws and regulations of domestic and foreign investment at present, and there is no difference.