Introduction: When the company is undertaking belongings is liquidated, whether does the cession of fixed assets need pay value added tax? Does car make over Wu of Zhang of money of value added tax how should handle? Be aimed at these two problems, it is accounting hall below small compile solved material detailed information, learn together now!
Does car make over Wu of Zhang of money of value added tax how should handle?
Answer: (1)2009 year purchase before January 1 did not touch those who deduct income tax, according to 4% collect rate halve to impose value added tax
Should price of = of pay value added tax / (1+4%)*4%/2
Borrow: Fixed assets clears
Borrow: Should hand in duty to expend - should pay value added tax (simple and easy method)
(2)2009 year purchase after January 1, average taxpayer imposes value added tax according to 17% tax rate
Should price of = of pay value added tax / 1.17*17%
Borrow: Fixed assets clears
Borrow: Should hand in duty to expend - should pay value added tax (output tax)
Deal with what tax should old car pay?
Deal with old car should hand in value added tax and its surtax, stamp duty, income tax to wait.
(One) the article that taxpayer him sale has used, press following policy to carry out:
1. average taxpayer sells what he has used to belong to byelaw the 10th regulation must not be touched buckle and did not touch the fixed assets that deducts input tax, depend on by simple and easy method 4% collect rate halve to impose value added tax.
So, place of the content on put together is narrated, does car make over Wu of Zhang of money of value added tax how should handle? It is dot of a dividing line, the after duty Wu processing 9 years ago is different. Each accountant people, might as well when is the car that sees bill company bought.
