Sales of fixed assets, fixed assets for general taxpayers' real estate, can be levied according to the actual situation in accordance with the simple levy rate of 5% or 9% of the general levy rate; If the fixed assets are the real estate of small-scale taxpayers, they are generally levied at the tax rate of 5%. If the fixed assets of general taxpayers are not real estate, they shall be taxed at the general tax rate of 9% or at the simple tax rate of 3% minus 2%, and if the fixed assets of small-scale taxpayers are not real estate, they shall be taxed at the general tax rate of 2% minus 2%. The tax rate for the sale of fixed assets is 2% less value-added tax.

If an enterprise sells used motor vehicles, yachts and motorcycles for which consumption tax is levied, and the price exceeds the original value, the value-added tax will be levied by half, and the tax rate will be 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted.

Enterprises selling other fixed assets belonging to goods that meet the following three conditions (except yachts, motorcycles and automobiles subject to consumption tax) are exempt from value-added tax; Goods listed in the catalogue of fixed assets of enterprises; Goods managed and actually used by enterprises according to fixed assets; A commodity whose selling price does not exceed its original value.

In addition to the above two situations, enterprises selling other second-hand fixed assets (including second-hand business units selling second-hand goods and taxpayers selling taxable fixed assets for their own use), whether it is a general VAT taxpayer or a small-scale taxpayer, or whether it is approved as a pilot unit for second-hand goods adjustment, are subject to VAT at the rate of 4%, and the input tax cannot be deducted.

Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.

legal ground

Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Policy of Applying Low VAT Rate to Some Goods and Collecting VAT by Simple Method (Caishui [2009] No.9), Items (1) and (2) of Article 2, "Collecting 4% VAT by Simple Method at Half" are adjusted to "Collecting 3% VAT by Simple Method at 2%".