The transfer of computers is actually the transfer of fixed assets. The so-called group needs to consider whether it belongs to different legal entities. If the transfer is between branches of the legal entity, it is an internal transfer within the company and does not need to pay value-added tax. However, between different legal entities within the group, sales invoices need to be issued based on fixed asset sales. The calculation regulations for value-added tax are as follows:

(1) General taxpayers selling their own used items:

1. Sales of their own used items are not allowed to be deducted as provided in Article 10 of the Regulations For fixed assets (including motorcycles, cars, and yachts) for which input tax has not been deducted, value-added tax is levied at half the rate of 4% according to the simplified method. Ordinary invoices should be issued, and special value-added tax invoices are not allowed.

2. When selling other fixed assets that you have used, you must follow the provisions of Article 4 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Nationwide Implementation of Value-Added Tax Transformation Reform" (Caishui [2008] No. 170) implement.

(1) If you sell used items purchased or homemade after January 1, 2009, value-added tax will be levied at the applicable rate, and special value-added tax invoices can be issued;

(2 ) If you sell your own used fixed assets purchased or made before December 31, 2008, the value-added tax will be levied at a half rate of 4%. You should issue an ordinary invoice, and you are not allowed to issue a special value-added tax invoice.

3. When selling used items other than fixed assets (excluding motorcycles, cars, and yachts), value-added tax shall be levied at the applicable rate, and special value-added tax invoices may be issued.

(2) Small-scale taxpayers (except other individuals) sell their own used items:

1. Sales of their own used fixed assets (including motorcycles, cars, Yachts), the value-added tax is levied at a reduced rate of 2%, and ordinary invoices should be issued, and the tax authorities are not allowed to issue special value-added tax invoices on their behalf.

2. Sales of used items other than fixed assets shall be subject to VAT at a rate of 3%. Ordinary invoices can be issued, or special VAT invoices can be issued by the tax authorities.