1.0QCYhttps://www.qicaiying.cn/en古, 晓清https://www.qicaiying.cn/en/archives/author/guxiaoqing非正常损失与进项转出2026：跨境退货、滞销销毁、仓储损耗的税务处理边界rich600338<blockquote class="wp-embedded-content" data-secret="1FORKRLJqm"><a href="https://www.qicaiying.cn/en/archives/18486">非正常损失与进项转出2026：跨境退货、滞销销毁、仓储损耗的税务处理边界</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.qicaiying.cn/en/archives/18486/embed#?secret=1FORKRLJqm" width="600" height="338" title="“非正常损失与进项转出2026：跨境退货、滞销销毁、仓储损耗的税务处理边界” — 企财盈" data-secret="1FORKRLJqm" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
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</script>https://qcyboss.oss-cn-shenzhen.aliyuncs.com/wp-content/uploads/2026/09/20260921102401595.jpg1230690货物报废、被盗、销毁或被依法没收，对应的进项税额就不能再抵扣，已经抵扣的要作转出处理。跨境电商在海外仓滞销销毁、退货无法二次销售、运输途中损毁等场景里，几乎每年都会遇到这个问题，但很多企业分不清"正常损耗"与"非正常损失"的边界。本文梳理判定标准、计算口径与四个高频场景的处理思路。