Of course. Announcement on Pre-tax Deduction of Inventory Losses of Commercial Retail Enterprises in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) Announcement No.3 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 14) Losses caused by normal factors such as sporadic theft, scrapping, abandonment, expiration, breakage, corruption, rat bite and customer return of the inventory of commercial retail enterprises belong to normal inventory losses, and enterprise income tax can be declared in the form of list after being summarized by accounting classification, and loss certificates can be issued at the same time.

State Taxation Administration of The People's Republic of China Announcement No.25 (20 1 1) Measures for the Administration of Pre-tax Deduction of Enterprise Asset Losses Article 27 The balance of scrapped, damaged or deteriorated inventories after deducting the residual value and the compensation of the responsible person shall be confirmed according to the following evidential materials:

(1) The basis for determining the taxable cost of inventories;

(two) the description and verification of the scrap, damage, deterioration and residual value of the internal inventory of the enterprise;

(three) involving the compensation of the responsible person, there shall be a description of the compensation;

(4) If the loss amount is relatively large (it refers to accounting for more than 65,438+00% of the taxable cost of such assets of the enterprise, or reducing the taxable income of the current year by more than 65,438+00%, the same below), there should be professional technical appraisal opinions or special reports issued by legally qualified intermediaries.