1. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Policy of Applying Low VAT Rate to Some Goods and Collecting VAT by Simple Method (Caishui [2009] No.9), "Second-hand goods refer to goods with partial use value (including second-hand cars, second-hand motorcycles and second-hand yachts) that enter the secondary circulation, but do not include articles for personal use."
2. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Administration of Simple VAT Collection Policy (Guo Fa [2009] No.90), 2. Taxpayers selling second-hand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by tax authorities. "
3. According to the Notice of the Ministry of Finance of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the Policy of Degenerate VAT Collection Rate (Cai Shui [20 1 4] No.57): "1. Item (1) and Item (2) of Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Application of Low VAT Rate and Simple Method to Collect VAT for Some Goods (Caishui [2009] No.9).
Therefore, the transfer of the above-mentioned old fixed assets and equipment by your company belongs to second-hand sale. According to the simple method, VAT will be levied at the rate of 3% minus 2%, and ordinary invoices will be issued.
What is the shortest period for calculating the depreciation of fixed assets?
According to Articles 60 and 64 of the latest Regulations for the Implementation of the Enterprise Income Tax Law, the minimum depreciation period of fixed assets is as follows:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(5) Electronic equipment, 3 years.
The shortest period for calculating the depreciation of productive biological assets is:
(1) The productive biological assets of forest trees are 10 years;
(2) Livestock productive biological assets, 3 years.
How to invoice the sale of second-hand fixed assets?