Fixed asset trade-in specific treatment?

Both sides have to be treated as sales, you have to invoice the other party for 9000, and the other party invoice you for the full amount of 58,000

The old equipment went into liquidation

Borrow: Fixed Asset Liquidation 5500

Borrow: Accumulated Depreciation 104,500

Loan: Fixed Assets 110,000

Cleaning up costs and related taxes were incurred<

Borrow: Fixed Assets Liquidation 9000/(1+3%)×2%=174.76

Credit: Taxes Payable Value Added Tax Payable - Output Tax 174.76

Carry forward Net Gain or Loss on Fixed Assets

Borrow: Non-Operating Expenditure - Loss on Disposal of Non-current Assets 5674.76

Credit: Fixed Asset Liquidation 5674.76

Acquisition of New Fixed Assets

Borrow: Fixed Assets 58000

Borrow: Taxes Payable - VAT Payable - Input Tax 7540

Credit: Cash 49000

Credit: Non-Operating Income - Gain on Disposal of Non-Current Assets 9000+7540=16540