存货报废是在工业企业普遍存在的情况,形成原因多种多样,包括正常生产过程中的报废,国家政策变更导致的报废、质量原因导致的报废、产品更新换代导致的报废、保管不良导致的报废等等。不同的行业、企业,由于产品、技术、设备、管理等原因,报废的情况也不同。此外,新旧税法对存货报废有不同规 Stock scrapping is a common situation in industrial enterprises. There are many reasons for its formation, including the scrapping in the normal production process, the scrapping caused by the change of national policies, the scrapping caused by the quality reasons, the scrapping caused by product replacement and the scrapping caused by poor storage. and many more. Different industries, enterprises, due to product, technology, equipment, management and other reasons, scrapped the situation is also different. In addition, the old and new tax laws have different regulations on the retirement of inventory