Legal analysis: the scope of writing off "dead debts" includes not only unpaid taxes and late fees, but also unpaid taxes and fines and confiscated illegal income. After the death of the taxpayer, the tax authorities investigate and deal with the unpaid taxes, and there is no property available for execution. Irrecoverable late fees, late fees, fines and confiscation of illegal income shall be reported to the tax authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan (hereinafter referred to as provinces) for verification according to the relevant certification documents for cancellation of industrial and commercial and tax registration.

Legal basis: Article 8 of the Interim Measures for Accounting Management of Unpaid Taxes, all accounting units must add a detailed account of "write-off of bad debts" under the general ledger account to account for the unpaid taxes and late fees that reflect the bankruptcy and cancellation of taxpayers, the legal person status of taxpayers has been legally cancelled or revoked by the competent state authorities after legal liquidation, and the tax authorities have died.