According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Degenerate VAT Collection Rate (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.36, 20 14), from July 20 14/day, the fixed assets sold and used by general VAT taxpayers (the input tax is not deducted) can be reduced by 3% in a simple way. 1.The sales of fixed assets purchased before June 65438+February 3, 20081are converted into fixed assets purchased before consumption value-added tax or made by ourselves (input tax is not deducted) according to the provisions of document 170, and the value-added tax is levied in a simple way. After July 20 14 and 1 year, the value-added tax will be levied at a reduced rate of 3% and at a reduced rate of 2%. 1. Taxpayers who were not included in the pilot project to expand the scope of VAT deduction before June 5438+February 3 1 2008 should sell their fixed assets before June 5438+February 3 1 2008 and collect VAT according to the simple method. All areas except Northeast China, Central China, Wenchuan earthquake, Wenchuan earthquake-stricken areas and other pilot areas will expand the scope of VAT deduction. 2. Taxpayers who were included in the pilot project to expand the scope of VAT deduction before Feb. 365438, 2008+Feb. 3, 2008/KLOC-0, sold their own purchased or self-made fixed assets before the pilot project to expand the scope of VAT deduction in this region, and levied VAT according to the simple method. 2. The sales of fixed assets (1) purchased after 2009 1 are in accordance with the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax (Order No.50 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and Ministry of Finance, hereinafter referred to as the Detailed Rules) and the document No.2065438+65438+dated August 36, 2003. From August 20 13 1 day, the input tax of motorcycles, cars and yachts used by the original VAT general taxpayers will be allowed to be deducted from the output tax. (2) According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Application of Low VAT Rate and Simple Collection Policy to Some Goods (Caishui [2009] No.9) and the Provisional Regulations on VAT, if the general taxpayer sells the used fixed assets and fails to deduct the input tax stipulated in Article 10 of these regulations, the VAT shall be collected according to the simple method. Mainly refers to the fixed assets that are specially used for simple tax calculation methods, non-VAT taxable items, VAT tax-free items, collective welfare or personal consumption and cannot be deducted from the input tax. After July 20 14 and 1 year, the value-added tax will be levied at a reduced rate of 3% and at a reduced rate of 2%. 3. According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Industry into the Pilot Scope of Changing Business Tax to VAT (Caishui [2065 438+03] 106), the fixed assets purchased in the pilot area of VAT reform are sold, and the fixed assets purchased or made by ordinary taxpayers before the pilot implementation in this area are subject to VAT according to the simple method. After July 20 14 and 1 year, the value-added tax will be levied at a reduced rate of 3% and at a reduced rate of 2%. (Note: Time limit for the pilot reform of the camp: Shanghai 20 12 1 10/0/; Beijing 201September1; 20 12 10 1, Jiangsu and Anhui provinces; 20 1 2165438+1October1,Fujian and Guangdong provinces; 20 12 12 1 February, Tianjin, Zhejiang, Hubei. ) Since August 20 13 and 1 year, the pilot reform of transportation industry and some modern service industries has been carried out nationwide. Starting from 20 14 and 10, the pilot reform of railway transportation and postal services was carried out nationwide. 20 16, 1 from may, the pilot program of camp reform was fully launched nationwide. At the same time, according to the provisions of Caishui Document No.36, the general taxpayers in the pilot will sell their own fixed assets before the pilot reform of the camp, which will be implemented according to the current value-added tax policy related to secondhand goods. 4. According to the Announcement of People's Republic of China (PRC) * * and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Sale of Fixed Assets for Personal Use by General Taxpayers (AnnouncementNo. 1 of People's Republic of China (PRC) * * and State Taxation Administration of The People's Republic of China, No.20 12, hereinafter referred to as 1), from February 12 to June/kloc-. Ordinary taxpayers selling fixed assets can collect value-added tax in a simple way and need not issue special invoices for value-added tax. After July 20 14 and 1 year, the value-added tax will be levied at a reduced rate of 3% and at a reduced rate of 2%. 5. The regulation of selling fixed assets during the management period according to the summary method is stipulated in Announcement 10/.Since February 20 1 2 1 day, general VAT taxpayers have levied VAT taxable behavior according to the summary method, and if they sell fixed assets that cannot be deducted and the input tax is not deducted according to the regulations, they can collect VAT according to the summary method, and cannot issue VAT at the same time. After July 20 14 and 1 year, the value-added tax will be levied at a reduced rate of 3% and at a reduced rate of 2%.