Core Viewpoint - The article discusses the tax deduction policies for asset losses in enterprises, detailing the conditions and evidence required for claiming such deductions under the relevant tax regulations [13][17]. Group 1: Asset Loss Tax Deduction Conditions - Enterprises can claim tax deductions for asset losses that have been recognized in their accounting records and meet the legal criteria for asset loss confirmation [3][12]. - The timing for claiming asset loss deductions is specified as the year in which the loss actually occurs and is processed in accounting [3][12]. Group 2: Types of Asset Losses and Required Evidence - **Fixed Asset Losses**: For losses due to fixed asset impairment or loss, the deduction is calculated based on the net book value after compensation from responsible parties [4][5]. - Required evidence includes internal responsibility recognition documents, fixed asset inventory lists, and written statements from key personnel for significant losses [5][6]. - **Fixed Asset Write-offs and Damage**: Similar to impairment losses, deductions are based on the net book value after accounting for residual value and compensation [5][6]. - Evidence required includes internal documentation and, in cases of significant loss or natural disasters, written statements from responsible parties [6]. - **Theft of Fixed Assets**: Deductions for theft are also based on the net book value after compensation [8]. - Required evidence includes tax basis documentation and police reports regarding the theft [9][10]. Group 3: Reporting and Compliance - Enterprises need to report asset loss deductions using the annual corporate income tax return form without submitting supporting documents, which should be retained for reference [12]. - The total taxable income for enterprises includes various forms of revenue, including income from the transfer of fixed assets, which falls under the category of property transfer income [17][18].