② According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.36 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.0/2), "VAT can be levied at the rate of 4% in a simple way" is amended as "VAT can be levied at the rate of 2% and 3% in a simple way".
③ According to the provisions of Caishui No.2065 438+03 37, the input tax of motorcycles, cars and yachts subject to consumption tax for the personal use of the original VAT general taxpayer is allowed to be deducted from the output tax.
④ According to Announcement No.90 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2015, taxpayers who sell their used fixed assets and apply the simple method to reduce the value-added tax by 3% can give up the tax reduction and collect the value-added tax by 3% according to the simple method, and can issue special invoices for value-added tax.
According to the above policy, there should be the following situations:
Situation 1:
General taxpayers sell fixed assets purchased before June 65438+ 10/2009. At the time of sale, it will be levied at the tax rate of more than 3% and less than 2%, and 1% will be partially reduced, and an ordinary VAT invoice will be issued. You can also give up the tax reduction and levy it according to 3%, and you can issue a special VAT invoice with a tax rate of 3%.
Case 2:
General taxpayers sell fixed assets (excluding motorcycles, cars and yachts subject to consumption tax) purchased after June 5438+ 10/2009, which have been deducted at the time of purchase (including those that are deductible but not deducted due to their own reasons), and pay taxes at the rate of 1 7% at the time of sale, and the tax rate can be set at/kloc.
Situation 3:
General taxpayers who sell motorcycles, cars and yachts purchased before August of 20 13 are taxed at a reduced rate of more than 3% and less than 2%, and at a reduced rate of 1%, and issue general VAT invoices. You can also give up tax reduction, pay VAT at the rate of 3% according to the simple method, and issue special VAT invoices at the rate of 3%.
Situation 4:
General taxpayers buy motorcycles, cars and yachts that are subject to consumption tax for their own use after sale. 1August 20 13 Ruche. The fixed assets have been deducted at the time of purchase (including those that can be deducted but are not deducted for their own reasons), and the tax rate at the time of sale is 17%, and the general VAT invoice with the tax rate of 17% can be issued.