It depends on whether this fixed asset is a non-taxable item or a taxable item. If it is used for a non-taxable item of a factory building, it needs to be transferred out and transferred to a project under construction. If it is used for a taxable item of product production equipment, the input tax can be deducted, and it is not necessary to transfer out the input tax.

Input tax shall be transferred out for the following economic matters:

In case of abnormal loss (non-operating loss) of the goods purchased by an enterprise, and the change of use of the purchased goods (such as non-taxable items, collective welfare or personal consumption, etc.), the deductible input tax shall be transferred to the relevant subjects through the subject of "Taxes payable-VAT payable (input tax transfer out)" without deduction.

Extended data:

In practical work, there are often goods or taxable services purchased by taxpayers in the current period that have not been determined in advance to be used for production or non-production operations, but their input tax amount has been deducted from the output tax amount in the current period, and in some cases it is transferred out of ten thousand yuan.

When the purchased goods or taxable services whose input tax amount has been deducted are used for non-taxable items, tax-exempt items, collective welfare or personal consumption, and abnormal losses occur to the purchased goods, and abnormal losses occur to the products and finished products, the input tax amount of the purchased goods or taxable services shall be deducted from the input tax amount incurred in the current period and recorded as "input tax amount transfer" in accounting treatment.

Baidu Encyclopedia-Input Tax Transfer