There are many cost calculation methods for accounting firms to issue evaluation reports, which are flexible and have little workload. According to the working hours, it will reduce a lot of expenses.
You have to sort out the internal evidence first and declare it. From your introduction and analysis, the internal evidence is complete and may pass. If the tax authorities require to provide appraisal reports and economic appraisal certificates, they can negotiate with the intermediary to collect them.
Attachment: Relevant clauses in the Administrative Measures for Pre-tax Deduction of Enterprise Asset Losses
Article 10 If an enterprise incurs asset losses calculated and deducted by itself, it shall confirm the asset losses according to the requirements of internal management and control of the enterprise, and keep relevant asset accounting data, original vouchers and internal examination and approval vouchers for daily inspection by the tax authorities.
When an enterprise applies to the tax authorities for pre-tax deduction of asset losses according to regulations, it shall provide legal evidence that can prove the actual occurrence of asset losses, including external evidence with legal effect and internal evidence of specific matters.
Article 12 Internal evidence of specific matters refers to an enterprise that has a sound accounting system and internal control system, and provides internal evidence or assumes responsibility for damage, scrapping, inventory loss, death and deterioration of various assets, mainly including:
(1) Relevant accounting materials and original vouchers;
(2) List of assets.
(3) Business contracts related to economic activities;
(four) the appraisal documents or materials of the internal technical appraisal department of the enterprise (for assets loss projects with large amount and great influence, experts in the industry should be invited to participate in the appraisal and demonstration);
(5) The internal approval documents and relevant materials of the enterprise;
(six) the responsibility identification and compensation for the losses caused by the management responsibility of the responsible person;
(seven) the legal representative of the enterprise, the person in charge of the enterprise and the person in charge of finance shall bear legal responsibility for the authenticity of specific matters.
Twenty-third fixed assets inventory losses, losses of the net book value after deducting the compensation of the responsible person, according to the following evidence to confirm the loss:
(a) fixed assets inventory table;
(2) An explanation of the loss and wear of inventory. For single or batch losses and losses of fixed assets, enterprises should make special explanations item by item, and issue economic appraisal certificates issued by legally qualified intermediaries;
(3) Relevant internal responsibility identification and internal approval documents.
Twenty-fourth fixed assets scrapped, damaged losses, the net book value after deducting the residual value, insurance compensation and compensation of the responsible person, according to the following relevant evidence to identify the loss:
(a) the appraisal certificate issued by the relevant departments within the enterprise;
(2) Scrapping and damage of fixed assets in a single item or in a small batch can be explained by the enterprise item by item, and the technical appraisal certificate issued by the relevant internal technical department;
Fixed assets with a large amount of single or batch are scrapped or damaged, and the enterprise shall make special explanations item by item, and issue an appraisal report from a professional technical appraisal institution, or attach an economic appraisal certificate from an intermediary institution.
(3) If the fixed assets are damaged or scrapped due to force majeure such as natural disasters, there should be appraisal reports issued by relevant functional departments, such as the fire department's disaster proof, the public security department's accident scene handling report, the vehicle loss report, the housing demolition certificate of the housing management department, and the inspection reports of the security departments such as boilers and elevators.
(four) the enterprise fixed assets scrapped, damaged and internal approval documents;
(five) involving insurance claims, there shall be an insurance company's claim statement.
Twenty-fifth fixed assets stolen losses, the net book value of the balance after deducting insurance claims and liability compensation, according to the following evidence to identify losses:
(a) the record of reporting the case to the public security organ, and the evidence of filing, solving and closing the case by the public security organ;
(two) the responsibility of the responsible person and compensation;
(three) involving insurance claims, there shall be an explanation of the insurance company's claims.