销售使用过的固定资产税收筹划探讨

Taxation plan of the sales of used fixed asset

依据税法有关规定,探讨企业应如何对销售使用过的固定资产进行税收筹划,确定适当的售价,以达到企业净收益最大化的目标;以及如何对这项经济业务进行适当的税务会计处理,以提供准确的税务会计信息。从实务的角度,研究企业应如何充分考虑税收因素的影响,合理安排日常经营活动,符合实现企业目标的需要。

Based on the rules of taxlaw, the following questions have been discussed in the paper：how to identify the proper price for used fixed assets under taxation plan to realize the most net income of corporations;how to deal with the business properly in tax accounting to provide accurate information;from the angle of practice, how to fully consider the factor of tax revenue in the daily management and operation to realize the business goal.