Taxes should be paid when the fixed assets are scrapped, and it is not necessary to file with the tax authorities when the fixed assets are scrapped in advance. However, if the losses caused by the early retirement of fixed assets need to be deducted before the enterprise income tax, they need to be filed with the tax authorities.

Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation.