The general taxpayer's VAT rate for the sale of old equipment is 16%, specifically, according to the provisions of the Value-added Tax Law of the People's Republic of China*** and the People's Republic of China, general taxpayers shall charge VAT at the rate of the tax on the sale of goods or the provision of taxable labor services . Among them, the VAT rate of 16% shall apply to the sale of fixed assets (including old equipment).
The old equipment has been used for 5 years, and can provide a valid proof of old goods, then it can be processed in accordance with the tax exemption, do not need to pay VAT, in addition, the specific tax rate and tax policy may vary from region to region and industry, it is recommended to consult with the relevant local tax authorities or professionals before the specific operation.