Final settlement refers to a tax treatment method that taxpayers check and adjust their taxes after final settlement, which can reduce the tax burden of enterprises. Asset impairment loss is an inevitable loss suffered by enterprises in the course of operation, which needs to be clearly handled and reported at the time of settlement.

First, fill in the list of assets impairment losses. This table reflects the details of fixed assets impairment reserve or intangible assets amortization deducted from the enterprise's pre-tax profit, including sales, dumping and scrapping. When filling in this form, you need to pay attention to the following:

1. Basic information such as unit name (taxpayer's name), taxpayer identification number and ownership period should be filled in the list. Supplementary explanations should be made for each asset, and relevant supporting documents should be attached.

2. According to the provisions of the income tax law, the impairment loss of assets shall be amortized averagely within three years or the impairment reserve shall be reasonably accrued, which shall be incorporated into the current expenses, and shall not be accrued or reduced across years. Therefore, when filling in the list of asset impairment losses, it is necessary to record the impairment time, amortize it reasonably and make provision for impairment.

For example, suppose a company accrues an investment impairment loss of 290,500 yuan at 35% in 2065,438+08, and accrues depreciation of 285,000 yuan in 2065,438+09 and 654,38+055,000 yuan in 2020, and fill in the details according to the following methods.

According to the above data, it can be seen that in 20 18, the company accrued an investment impairment loss of 290,500 yuan, and the depreciation of fixed assets and intangible assets was accrued in 20 19 and 2020 respectively, which increased the expenses of that year. At the same time, the table should also summarize the impairment losses or depreciation of assets accrued in the previous two years.

If the enterprise fails to truthfully fill in the list of assets impairment losses or the information is incomplete and incorrect, it may face punishment from the tax authorities and even affect the tax reduction effect of final settlement. Therefore, enterprises must carefully check all the information and fill in the list of related assets impairment losses when making final settlement.