纳税人销售自己使用过固定资产的增值税探析

Illustrations on Value Added Tax of Used Fixed Assets Sold by the Taxpayers

国家税务总局公告2012年第1号,纳税人销售自己使用过的固定资产,对属于该公告列示的两种情形,按简易办法依4%的征收率减半征收增值税。从公平税负、合理税负及增值税抵扣链完整的角度出发,该公告是对过去规定的补充和完善,应认真分析并判断一般纳税人销售自己使用过的固定资产是否属于该公告列示的两种情形,方可将销售纳入按简易办法依4%征收率减半征收增值税的范围,并学会按正确方法计算应交增值税额。

The State Administration of Taxation Notice 2012 No. 1 reads if taxpayers＂ selling their used fixed assets belongs to the two situations of the notice, 4% tax rate VAT is halved according to the simpli- fied regulation. From the viewpoint of the fair tax burden, reasonable tax and VAT deduction chain, the notice supplements and perfects the past one. We should seriously take the truth whether taxpayers＇ selling their used fixed assets belongs to the two situations of the notice into consideration, which then is followed by the inclusion the scope of 4% tax rate VAT being halved according to the simplified regulation, and learn the correct methods of calculating the amount of VAT.