Borrow Fixed Assets-xx
Taxes Payable-VAT Payable (Input Tax)
Loan Bank Deposits
Additionally, according to the Implementing Regulations of the Enterprise Income Tax Law, Article 58(1), "The purchase price of the fixed assets purchased is based on the purchase price and the related taxes paid, as well as the taxes and fees directly attributable to bringing the assets to their intended use, and the purchase price is based on the purchase price, the related taxes and fees directly attributable to bringing the assets to their intended use," said the company. The purchase price and related taxes paid, as well as other expenditures directly attributable to bringing the asset to its intended use, shall be the basis of taxation." The provisions of the fixed assets purchased by the enterprise paid the corresponding costs and obtained the invoice, has been recorded as fixed assets, for the purchase of the enterprise its expenditure is not compensated, should be depreciated. Therefore, the seller has been fully depreciated fixed assets, the buyer to pay the consideration, you can continue to depreciate.
Enterprises to obtain the depreciable life of used fixed assets, first of all, should be used according to the degree of wear and tear of the old and new fixed assets, the use of the situation, as well as whether or not to carry out improvements and other factors to reasonably estimate the extent of the old and new, and then multiplied by the statutory depreciation of fixed assets to determine the age of the fixed assets.