Urgent! Please advise on the accounting treatment of fixed assets trade-in

The original value of the new equipment should be recorded as "the supplier issued a VAT invoice in the amount of 7000 (including 3% tax)" = 7000 yuan.

Old equipment you according to the discounted price of 2000 yuan, should be issued ordinary invoices, according to the 4% halved tax method for tax.

Borrow: Fixed Assets Liquidation 5000

Accumulated Depreciation 3000

Credit: Fixed Assets 8000

Borrow: Other Receivables 2000X3%

Non-operating Expenditures 3000

Credit: Fixed Assets Liquidation 5000

Taxes Payable - VAT Payable 2000X3%

The taxable - VAT Payable 2000X3%.

If the discounted amount of the asset is tax-inclusive, then

Debit: Other Receivables 2000

Non-operating Expenses 3000+2000X3%

Credit: Liquidation of Fixed Assets 5000

Taxes and Charges Payable - VAT Payable 2000X3%