My company's production equipment produced by the scrap, scrap iron and other residual materials, after the disposal of how to account for?

Scrap, scrap iron and other scraps, when sold, as "other business income". At the same time, issue a general invoice, according to your applicable VAT rate, VAT. If your VAT rate is 17%, then it is also 17%.

Accounts:

Borrow: Cash on hand (bank deposits)

Credit: Other business income

Taxes payable-VAT payable (output tax)