3%。 According to the tax law of China, the taxpayer's fixed assets liquidation VAT rate is 3%, of which 1.5% is withheld by the tax authorities, and the taxpayer pays 1.5% by himself. When cleaning up fixed assets, it should also be noted that if it is scrapped, it is necessary to report to the national and local tax authorities for approval and scrapping in accordance with the provisions of the tax authorities. After the tax authorities have completed the audit, it can be officially cleaned up and scrapped, so as to make the cleaning process legal and effective.