Legal analysis: the general taxpayer applies the simplified tax situation, the actual sentence, as long as the original has not been deducted input tax, the general taxpayer sales of old fixed assets can be based on the simplified tax, 3% levy rate reduced by 2% of the value-added tax. According to the state regulations, general taxpayers selling their own used fixed assets in the following cases apply to the simple tax method: Therefore, for the sale of old fixed assets tax rate is how much, there are the following cases: 1, for the sale of movable assets if the purchase of input tax credit, then in the sale of VAT at a rate of 17%, if the purchase has not been credited with input tax credit, according to the 3% levy rate reduced by 2% If the input tax has not been deducted at the time of purchase, the VAT will be paid at 3% less 2%. 2, for real estate need to distinguish whether it is purchased or self-constructed, if purchased before May 1, 2016, you can choose to pay VAT at a 5% levy rate or pay VAT at a rate of 11%.
Legal basis: the Individual Income Tax Law of the People's Republic of China*** and the People's Republic of China Article 15 Public security, the People's Bank of China, financial supervision and management, and other relevant departments shall assist the tax authorities in confirming the taxpayer's identity and financial account information. Education, health, medical care, civil affairs, human resources social security, housing and urban-rural construction, public security, the People's Bank of China, financial supervision and management, and other relevant departments shall provide the tax authorities with information on special additional deductions for taxpayers' children's education, continuing education, medical care for the seriously ill, interest on housing loans, housing rents, and support for the elderly. In case of transfer of real estate by an individual, the tax authorities shall verify the personal income tax payable according to the real estate registration and other relevant information, and when the registration agency handles the transfer registration, it shall check the tax-paid certificates of personal income tax related to the transfer of the real estate. If an individual transfers an equity interest for change registration, the registration authority of the market entity shall check the tax-paid certificate of individual income tax related to the equity transaction. The relevant departments shall, in accordance with the law, incorporate the compliance of taxpayers and withholding agents with this law into the credit information system and implement joint incentives or penalties.