According to the relevant regulations, the value-added tax treatment of fixed assets sold and used by general taxpayers can be divided into two categories:

1. When purchasing, the input is deducted, and the used fixed assets are subject to VAT at the applicable tax rate, and a special VAT invoice can be issued.

2. If the fixed assets used are sold without input deduction at the time of purchase, you can choose the simple method at this time, and collect VAT at the rate of 3% minus 2%, but you can't issue special VAT invoices. If you want to issue a special VAT invoice, you need to choose a simple method, and the tax rate is 3%.

3. Therefore, customers need to check whether there is input deduction before selling depreciation materials, and then they can choose 3% collection rate minus 2% to collect VAT without issuing special tickets, or choose 3% collection rate to pay VAT, and they can issue special tickets.