1.65438+sales of fixed assets purchased before February and March 20081.
According to document 170, fixed assets purchased or made by ourselves should be simply taxed before being converted into consumption-oriented value-added tax (input tax is not deducted). After July 20 14 1 day, the value-added tax will be levied at the rate of 3% minus 2%.
First, taxpayers who were not included in the pilot project to expand the scope of VAT deduction before June 5438, 2008+February 3, 20081sold their own purchased or self-made fixed assets before February 3, 2008, and levied VAT according to the simple method. It is mainly applicable to all areas except the northeast, central China, Wenchuan earthquake-stricken areas and other pilot areas to expand the scope of VAT deduction.
2. Taxpayers who have been included in the pilot project to expand the scope of VAT deduction before June 5438+February 3, 2008, sell their own purchased or self-made fixed assets before the pilot project to expand the scope of VAT deduction in this region, and collect VAT according to the simple method.
2. Sales of fixed assets purchased after June 65438+ 10/2009.
(1) According to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax (Order No.50 of the Ministry of Finance of People's Republic of China (PRC), hereinafter referred to as the "Detailed Rules") and Document No.36, before August 13, the input tax of motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output tax. Therefore, the sale of motorcycles, cars and yachts purchased before August 20 13 1 day is subject to simple expropriation.
(2) According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Policy of Applying Low VAT Rate to Some Goods and Collecting VAT by Simple Method (Caishui [2009] No.9) and the Provisional Regulations on VAT, ordinary taxpayers sell their used fixed assets that are not deductible and have not deducted the input tax stipulated in Article 10 of these Regulations, and collect VAT by simple method. Mainly refers to: fixed assets specially used for simple tax calculation methods, non-VAT taxable items, VAT tax-free items, collective welfare or personal consumption shall not be deducted from the input tax. After July 20 14 1 day, the value-added tax will be levied at the rate of 3% minus 2%.
3. Sales of fixed assets purchased in the pilot area of camp reform.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Cai Shui [20 13] 106), general taxpayers who sell their own purchased or self-made fixed assets before the pilot implementation in this area will be subject to VAT according to the simple method.
4. Fixed assets purchased for small-scale taxpayers during the sales period.
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Value-added Tax on Fixed Assets Used by General Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 12, hereinafter referred to as "Announcement No.0 1"), since February 20 1 2, taxpayers have been recognized as small-scale taxpayers when they purchase or make their own fixed assets. After July 20 14 1 day, the value-added tax will be levied at the rate of 3% minus 2%.
Note: If the taxpayer deducts the input tax of fixed assets purchased or made by small-scale taxpayers in this period according to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Taxpayers Confirming or Registering as General Taxpayers for Tax Deduction (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.59), it shall be levied at the applicable tax rate.
5. Sales of fixed assets during simple operation.
According to the announcement number 1, since February of 1,1year, general VAT taxpayers can collect VAT according to the simple method, and if they sell fixed assets that cannot be deducted and the input tax is not deducted according to the regulations, they can collect VAT according to the simple method, and cannot issue special VAT invoices at the same time. After July 20 14 1 day, the value-added tax will be levied at the rate of 3% minus 2%.
(2) The taxpayer waives the tax reduction or exemption treatment.
Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on VAT during the pilot period of changing business tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.9015) stipulates that in order to unify the implementation of the policy, the relevant VAT issues during the pilot period of changing business tax to VAT are announced as follows: If a taxpayer sells its used fixed assets and applies the simple method to reduce the VAT by 2% at the rate of 3%, he can give up the tax reduction and pay the VAT according to the simple method. The announcement shall be implemented as of February, 2065438 1 day.