1. The tax rate on the sale of fixed assets is VAT at a reduced rate of 2%. Enterprises selling their own used motor vehicles, yachts, motorcycles subject to consumption tax, the selling price exceeds the original value, according to the 4% levy rate reduced by half of the value-added tax; selling price does not exceed the original value of the value-added tax exemption;
2, the sale of fixed assets, has been as a general taxpayer deducted inputs, then the value-added tax at a rate of 13%.
Fixed assets are as follows:
1, houses and buildings, refers to all houses and buildings whose property rights belong to the enterprise;
2, general office equipment, refers to the equipment commonly used by the enterprise for office and affairs;
3, special equipment, refers to the equipment belonging to the enterprise that is specially used for a certain job;
4, cultural relics and Displays, refers to all kinds of cultural relics and displays in museums, exhibition halls and other cultural institutions;
5, books, refers to the books of professional libraries, cultural halls and the business books of the unit;
6, transportation equipment, refers to all kinds of transportation tools used in the logistics sector;
7, machinery and equipment, mainly machine tools used in the logistic sector of the enterprise for its own maintenance, Power machine, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment;
8, other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the types.
The sale of fixed assets is mainly subject to value-added tax (VAT): general taxpayers selling their own used fixed assets are subject to VAT at the simplified rate of 4%; individuals selling their own used items are exempted from VAT; and small-scale taxpayers selling their own used fixed assets are subject to VAT at a reduced rate of 2%.
I hope the above can help you, if there are still questions please consult a professional lawyer.
Legal basis:
Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection
The levy and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, and tax reimbursements shall be carried out in accordance with the provisions of the law; and where the State Council is authorized by the law to make regulations, the regulations shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds, and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.