(1) Loss of enterprise assets. When taxpayers apply to the tax authorities for pre-tax deduction of enterprise asset losses or financial enterprise bad debt losses, they should attach an intermediary agency's verification report on enterprise asset losses or financial bad debt losses. Taxpayers who fail to attach verification reports as required shall not be accepted by the competent tax authorities.
(2) Annual tax returns of real estate development enterprises. After the completion of the development products, the real estate development enterprises shall attach the verification report of the intermediary agency on the difference between the actual sales income and the pre-sale income of the development products when making the annual tax return. Taxpayers who fail to attach tax-related verification reports according to regulations shall be dealt with in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, and special inspections shall be carried out.
(3) For taxpayers whose losses in that year exceeded 654.38+10,000 yuan (inclusive), an annual loss verification report shall be attached.
(4) The taxpayer who made up the loss in the current year shall attach the annual loss verification report that has made up the loss, and the previous annual loss verification report is no longer attached.
(5) Taxpayers whose sales (business) income this year is more than 30 million yuan (inclusive) shall attach the verification report on the settlement of income tax in that year.
Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.