1, the company sells used fixed assets, first issue invoices for used cars, and then make a tax declaration in the following month;
2, the sale of old cars, which have already deducted VAT at the time of the original purchase, and are levied at a tax rate of 17%, can be issued with a VAT invoice, and the sales are filled out in the first column in row 1 of Schedule 1 of the tax declaration form;
Invoicing process for general taxpayers:
1. Determine the content of invoicing, including the name of goods sold or services provided, quantity, unit price and other information;
2. Select the applicable tax rate, and according to the regulations of the State Administration of Taxation (SAT), choose the appropriate VAT rate for invoicing;
3. Fill in the invoicing information, including the name of the purchaser, taxpayer identification number and other information to ensure the accuracy of the invoice content;
4. Use the tax-control system to issue invoices, issuing invoices through tax-control equipment or tax-control software in accordance with the prescribed procedures;
5. Invoice auditing, after the invoice has been issued, it is necessary to audit the invoice to ensure the compliance and accuracy of invoicing;
6. Delivery of invoices, delivering the invoices issued Deliver the invoice to the buyer to complete the invoicing process.
In summary, when general taxpayers sell old equipment, they should first issue invoices for used cars and declare VAT in the following month; when selling old cars with VAT deduction, they should issue VAT invoices at the rate of 17%, and the sales are recorded in the first column of row 1 of Schedule I of the declaration form; when ordinary invoices are issued for those who are levied with a levy rate, and the sales are filled in the third or fifth columns of Schedule I; and the part of the reduced levy is recorded in the main table's "Taxable amount reduced" column.
Legal basis:
The Law of the People's Republic of China on Administration of Taxation Collection
Article 22
VAT special invoices shall be printed by enterprises designated by the competent tax department under the State Council; other invoices shall be printed by enterprises designated by the State Tax Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the central government, in accordance with the provisions of the competent tax department under the State Council, respectively.
No invoices shall be printed without being designated by the tax authorities as stipulated in the preceding paragraph.