Accounting and tax treatment are the same as normal sales, and the transaction price of related parties should be fair. The unfair tax bureau has the right to re-approve the sales tax according to the fair price.
Different companies belong to different accounting subjects and legal subjects, so the transfer of assets needs to be as fair as possible to avoid leaving future troubles. For specific accounting entries, please refer to the subject of "Fixed Assets Cleaning" attached to Accounting Standards for Business Enterprises or Accounting Standards for Small Enterprises.
According to Article 42 of Accounting Standards-Basic Standards, under historical cost measurement, assets are measured according to the amount of cash or cash equivalents paid at the time of acquisition or the fair value of the consideration paid. Article 43 When measuring accounting elements, enterprises should generally adopt historical cost.
Extended data
Main accounting treatment of fixed assets liquidation
(1) The enterprise disposes of fixed assets due to sale, transfer, scrapping and damage, foreign investment, financial leasing, exchange of non-monetary assets, debt restructuring, etc. , the net book value of fixed assets shall be calculated.
Debit this account, according to the accrued accumulated depreciation, debit the "accumulated depreciation" account, if the original impairment reserve has been accrued, debit the "fixed assets impairment reserve" account, and credit the "fixed assets" account according to its book balance.
(2) Other expenses incurred in the process of cleaning up and related taxes and fees payable shall be debited to this account and credited to such subjects as "bank deposit" and "taxes payable-business tax payable".
Recover the selling price, residual value and incomings of fixed assets, debit "bank deposits", "raw materials" and other subjects, and credit this account. Losses that should be compensated by the insurance company or the negligent person shall be debited to other receivables and credited to this account.
(3) After the fixed assets are cleared, if the debit balance of the undergraduate course belongs to the preparation period, the subject of "management expenses" shall be debited and credited to the subject;
Belong to the loss caused by natural disasters and other abnormal reasons during the production and operation period, debit the "non-operating expenses-very loss" subject and credit the subject; If losses are normally handled during production and operation, the account of "non-operating expenses: disposal of losses of non-current assets" shall be debited and credited to this account.
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