1. Transfer to waste cleaning:
Debit: Liquidation of fixed assets (book value)
Accumulated depreciation (book accumulated depreciation)
Fixed assets impairment reserve (balance of fixed assets impairment reserve retained in books)
Loan: fixed assets (original book value)
2. Pay the cleaning fee:
Debit: liquidation of fixed assets
Loans: bank deposits, etc.
3. Residual income (residual value)
Borrow: bank deposits (raw materials), etc.
Loan: liquidation of fixed assets
4. The net loss of scrapping and cleaning is transferred to non-operating expenses;
Borrow: non-operating expenses
Loan: liquidation of fixed assets
(Note: If it is net income, it is borrowed from: fixed assets clearing loan: non-operating income)
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Let's talk about how to declare the loss of undepreciated fixed assets first.
According to the Announcement on Release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement [20 1 1] No.25), enterprises should submit application reports item by item (or item by item), and attach accounting information and other relevant tax information. Article 30
The losses caused by the scrapping or damage of fixed assets shall be the balance of the net book value after deducting the residual value and the compensation of the responsible person, and shall be confirmed according to the following evidential materials:
(1) Relevant information on the tax basis of fixed assets;
(2) Identification and verification of relevant responsibilities within the enterprise;
(3) Appraisal materials issued by relevant departments within the enterprise;
(four) involving liability compensation, there shall be a description of the compensation situation;
(five) due to force majeure such as large losses or natural disasters, the fixed assets are damaged or scrapped, and there should be professional technical appraisal opinions or special reports issued by legally qualified intermediaries.
Those who meet the special declaration need to fill in A 105090 list of assets loss pre-tax deduction and tax adjustment and A10509/KLOC-0 list of assets loss pre-tax deduction and tax adjustment (special declaration) when making annual tax declaration. Fill in the Special Return for Asset Loss and the List of Asset Loss one by one according to the types of asset losses (you can download this form in the attachment of Xiamen State Taxation Announcement [20 12]No. 1), and attach the accounting data and relevant evidence materials specified in Announcement No.25 as the attachment of the annual enterprise income tax return. The information attached to the enterprise shall be bound into a book in numerical order, with a catalogue attached.