First you have to determine whether it was purchased before January 1, 2009. Whether it is a general taxpayer or not, current regulations stipulate that general taxpayers who purchase equipment before January 1, 2009 and sell it will be levied at a reduced rate of 4% of the sales price. Please find the original accounting vouchers, invoices, and current sales contracts at the time of purchase, and apply for the reduction. The application form for semi-tax collection must be stamped with the official seal and filed with the tax bureau (sales in the same month must be filed in the same month, and can be recorded in the account after filing). If purchased after January 1, 2009, a full 4% tax will be charged. No filing is required.\x0d\If it is a general taxpayer, it will be levied at a half rate of 4%. \x0d\The tax amount is the sales price/(1+4%)*4%*50%=\x0d\Debit: Fixed assets liquidation\x0d\ Accumulated depreciation\x0d\ Credit: Fixed assets\x0d\Debit: Bank deposit\ x0d\ Credit: Taxes payable - Value-added tax payable (output tax)\x0d\ Fixed assets liquidation\x0d\Final loss\x0d\ Borrow: Non-operating expenses\x0d\ Credit: Fixed assets liquidation\x0d\ Borrow: Fixed assets liquidation\x0d\Credit: Non-operating income\x0d\ The above is all the accounting processing and procedures required to sell assets. Hope it helps \x0d\According to 2%, the remaining 2% is tax-free.