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A detailed description of what taxes should be paid in the liquidation of fixed assets.
What taxes should be paid in the liquidation of fixed assets (detailed description)

What tax should I pay for the liquidation of fixed assets? Many of our accounting friends are not very clear, let's take a look!

First, the sale of movable property

The following preferential policies for collecting value-added tax in a simple way shall continue to be implemented, and the input tax shall not be deducted:

(a) taxpayers selling used goods should follow the following policies:

1. For general taxpayers who sell their used non-deductible fixed assets and the non-deductible input tax stipulated in Article 10 of the Regulations, the simple tax rate of 4% shall be applied for VAT.

Note: Article 10 of the Regulation:

The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.

The sales of other fixed assets used by general taxpayers shall be carried out in accordance with the provisions of Article 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Issues Concerning the National Implementation of VAT Reform (Cai Shui [2008]170).

Note: Contents stipulated in Article 4 (Caishui [2008] 170):

Since June 5438+ 10/day, 2009, taxpayers selling their used fixed assets (hereinafter referred to as used fixed assets) shall collect value-added tax according to different situations:

(1) For the sale of self-use fixed assets purchased or self-made after June 65438+1 October12009, VAT shall be levied at the applicable tax rate;

(2) Taxpayers who were not included in the pilot project to expand the scope of VAT deduction before June 5438+February 3 1 day, 2008, and sold their purchased or self-made fixed assets before June 5438+February 3 1 day, 2008, will be subject to VAT at a reduced rate of 4%;

(3) Taxpayers who have been included in the pilot project of expanding the scope of VAT deduction before June 5438+February 3, 2008, before the pilot project of expanding the scope of VAT deduction in this area, sell their own purchased or self-made fixed assets, and the VAT is levied at a reduced rate of 4%; The sales of self-use fixed assets purchased or made by ourselves after the pilot project to expand the scope of VAT deduction in this region shall be subject to VAT at the applicable tax rate.

The used fixed assets mentioned in this notice refer to the fixed assets that have been depreciated by taxpayers according to the financial accounting system.

General taxpayers selling goods other than their used fixed assets shall be subject to VAT at the applicable tax rate.

2. Small-scale taxpayers (except other individuals, the same below) sell their used fixed assets, and the value-added tax is levied at a reduced rate of 2%.

Small-scale taxpayers selling old goods other than their fixed assets are subject to VAT at the rate of 3%.

(2) Taxpayers sell second-hand goods, and simply collect VAT at the rate of 4%.

Second-hand goods refer to goods with partial use value (including second-hand cars, second-hand motorcycles and second-hand yachts) that enter the secondary circulation, but do not include articles for personal use.

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the application of low VAT rate and simple VAT policy to some goods

(Caishui [2009] No.9)

* Self-use sales and self-use goods are exempt from value-added tax, which means that individuals (excluding individual operators) sell goods for their own use except yachts, motorcycles and cars.

Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (revised on June 5, 2008).

(two) the sale of unused fixed assets

If the unused fixed assets are directly used for sales and do not fall within the scope specified in the above documents, the value-added tax shall be paid at the sales price and the prescribed collection rate.

II. Real estate sales (to be determined)

According to the business tax regulations, enterprises selling real estate should calculate and pay business tax, urban construction tax and education surcharge according to law. Secondly, if real estate is sold to increase its value, land value-added tax should be paid. At the same time, stamp duty will be levied if the property right transfer certificate is signed.

(1) range

The sale of real estate refers to the paid transfer of real estate ownership. Paid, including obtaining money, goods or other economic benefits.

The scope of taxation for the sale of real estate includes the sale of buildings, structures and other land attachments.

If a unit gives away the property to others for free, it is regarded as selling the property.

When selling real estate, the act of transferring it together with the land occupied by real estate and the land connected with it shall be taxed according to the sales of real estate.

The sale of buildings through the transfer of limited property rights or permanent use rights is regarded as the sale of buildings.

Provisional regulations on business tax

Since June 65438+ 10/day, 2003, if you invest in real estate and participate in the profit distribution of investors, business tax will not be levied. Business tax shall not be levied on the transfer of shares after investment.

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Some Policy Issues Concerning Business Tax [2003] 16

Real estate leasing is not taxed according to the sales of real estate, but should be? Service industry? In the tax item? Leasing industry? Taxes.

(2) Turnover

The tax refund arising from the provision of business tax taxable services, the transfer of intangible assets and the sale of real estate by units and individuals, where the business tax has been levied on the tax refund, may be allowed to refund the tax, or may be deducted from the taxpayer's future turnover.

Where units and individuals provide taxable business tax services, transfer intangible assets or sell real estate, and indicate the price and discount amount on the same invoice, the discounted price shall be regarded as the turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.

When units and individuals provide taxable services, transfer intangible assets and sell real estate, the compensation income obtained from the transferee due to the transferee's breach of contract shall be incorporated into the turnover to collect business tax.

When a unit or individual sells or transfers the purchased real estate or land use right, the turnover shall be the balance of the total income minus the original price of the real estate or land use right.

Units and individuals selling or transferring real estate or land use rights obtained by repaying debts shall take the balance of total income minus the price of real estate or land use rights when repaying debts as the turnover.

If the payment of the turnover deduction item occurs in China, the payment voucher of the deduction item must be an invoice or a legal and valid voucher; If the payment is made overseas, the voucher for deducting the project payment must be a foreign exchange payment voucher, a receipt from an overseas company or a notarized certificate.

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Some Policy Issues Concerning Business Tax [2003] 16

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