Notice of tax approval Gu Mingshi is a certificate that the company has been approved by the tax bureau according to the company's business scope and company type, informing and clarifying what taxes the company will pay in the future, what the tax rate is and the reporting period.

Tax appraisal information can be found on the website of the tax bureau or the basic information of the tax declaration system. If you know the tax type, you don't need to reissue this notice even if it is lost.

These documents are kept in the collection and management system of the tax department. You can declare and pay taxes normally at that time.

If you really need it, you can go to the lobby of the tax bureau and ask for a replacement.

Recently, some taxpayers asked whether the income tax declaration of abnormal loss of inventory of commercial retail enterprises is consistent with the abnormal loss of value-added tax. Is the inventory loss of commercial retail enterprises transferred out of the input tax?

According to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Inventory Loss of Commercial Retail Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.3):

1. The losses caused by sporadic theft, scrapping, scrapping, overdue, breakage, corruption, rat bite, customer return and other normal factors in the inventory of commercial retail enterprises belong to the normal losses of inventory, and it is allowed to classify and summarize by accounting subjects, and then declare the summarized data in the form of a list, and issue a loss analysis report at the same time.

Second, the inventory losses of commercial retail enterprises caused by natural disasters such as wind, fire, thunder and earthquake, storage and transportation accidents, major cases and other abnormal factors belong to abnormal inventory losses, and enterprise income tax declaration should be made in the form of special declaration.

Three, inventory list (single) loss of more than 5 million yuan, no matter what factors, should be in the form of special declaration for enterprise income tax declaration.

According to the above regulations, the normal loss of inventory includes the loss caused by sporadic theft, scrapping, abandonment, expiration, damage, corruption, rat bite, customer return and other normal factors. Abnormal losses of inventory include losses caused by natural disasters such as wind, fire, thunder and earthquake, storage and transportation accidents, major cases and other abnormal factors. Normal loss and abnormal loss of inventory have different requirements in enterprise income tax declaration.

However, VAT input tax deduction is different from enterprise income tax declaration.

Article 27 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36) annex1Implementation Measures for the Pilot Project of Changing Business Tax to VAT stipulates that the input tax of the following items shall not be deducted from the output tax:

( 1)? Taxpayers' social and entertainment consumption belongs to personal consumption.

(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.

(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.

(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.

(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses. Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

Caishui [2016] No.36 clearly pointed out that abnormal losses refer to the theft, loss, mildew and deterioration of commodities due to poor management, and the confiscation, destruction and demolition of commodities or real estate due to violations of laws and regulations.

Comparing the tax declaration requirements for the loss of enterprise income tax assets with the treatment of abnormal loss of value-added tax, we can see that the abnormal loss of value-added tax does not include the losses caused by natural disasters such as wind, fire, thunder and earthquake, including the losses caused by normal factors such as sporadic theft, scrapping, abandonment, expiration, breakage, corruption and mouse bite, but does not include the losses unrelated to poor management.