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固定资产提前报废，进项税转出吗

2025-03-15 10:34:42

推荐回答（1个）

回答1：

我国财税制度明确规定，非正常损失的固定资产，应将该项资产的进项税额从当期发生的进项税额中扣减。所称非正常损失，是指因管理不善造成被盗、丢失、霉烂变质的损失。

依据上述规定，如果固定资产提前报废如果不属于管理不善造成被盗、丢失、霉烂变质的损失，不需要做进项税额转出处理。

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