Some enterprises in the daily business process due to a variety of reasons will use their own fixed assets (tangible movable property) for processing, so this kind of sales behavior involved in VAT is how to deal with it?
According to the tax law, general taxpayers sell their used fixed assets (tangible movable property) :
①The retransfer of fixed assets for which the input tax is deducted is allowed according to regulations
Output tax=Sales including tax÷(1+Tax rate)×Tax rate
The tax rate is generally13%; Low tax range for agricultural machinery, etc9%
②Retransfer of fixed assets that cannot be deducted and have not deducted input tax according to regulations
Tax payable=Sales including tax÷(1+3%)×2%
For example:AThe enterprise is a general VAT taxpayer, the production line is updated and reformed, and a used production machine is disposed of. The sales including tax is5Ten thousand, applicable tax rate13%thatAHow much value added tax should enterprises pay?
Analysis:①ifAIf the enterprise buys this equipment and deducts the input tax according to the regulations, the VAT will be calculated according to the applicable tax rate for the re-transfer:50000÷(1+13%)×13%=5752.21yuan
②ifAIf the input tax has not been deducted for the equipment purchased by the enterprise according to the regulations, then the value-added tax of the re-transfer is as follows:50000÷(1+3%)×2%=970.87yuan
Therefore, the general tax sales of their used fixed assets (tangible movable property), we need to pay attention to whether the input tax has been deducted before the purchase.
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