No need to transfer out, no deduction, used for tax exemption, simple tax, welfare, personal consumption, abnormal loss abnormal loss, refers to the mismanagement of goods caused by theft, loss, mold and deterioration, as well as violations of laws and regulations caused by the confiscation of goods or real estate, destruction, demolition, purchased loan services, catering services, residential daily services, entertainment services. Raw materials due to mismanagement caused by theft, loss, mold and scrap loss need to do input transfer processing, the following cases do not need to do input tax transfer processing:

1, due to quality problems, caused by raw materials, semi-finished products and finished products can not be used in the production or sale of scrap;

2, due to product quality problems, the occurrence of after-sale recall, resulting in the scrapping of materials;

3, product renewal, part of the specialized materials have lost the use of value, the formation of the scrap.

Legal basis: "Provisional Regulations on Value-added Tax" Article 10 The input tax of the following items shall not be deducted from the output tax:

(1) Purchased goods, services, services, intangible assets and real estate used for the taxable items of the simplified taxing method, the exempted value-added tax item, the collective welfare or the personal consumption;

(2) Purchased goods of unnatural loss, as well as the related labor services and transportation services;

(c) purchased goods (excluding fixed assets), labor services and transportation services consumed in products in process and finished products with abnormal losses;

(d) other items prescribed by the State Council.