The tax legislation does not establish an overall confirmation method and a clear standard of measurement for the cost of selling fixed assets incurred by companies and fundamentally recognizes the accounting results. Therefore, companies should not only formulate verification methods and methods that are suitable for their own actual conditions according to their own actual conditions. With regard to measurement standards, it is necessary to carefully calculate the decommissioning costs, accurately select the discount rate and reasonably use the depreciation method. At the same time, the company must carry out a self-examination of the overhead costs incurred at the end of each year, in order to assess whether the overhead costs confirmed in the current year meet the requirements. The current situation should be adjusted in time,