Introduction: When fixed assets clears, the relevant tax cost of generation can write down fixed assets quiet science to look first, next carry forward is handled to the defray outside doing business or course of the income outside doing business, fixed assets clears the specific content that the loss pays tax reads article please, if you have more the result with accurate essence, the welcome comes to great communicating follow us discuss.
Fixed assets clears the loss pays tax
Does fixed assets discard as useless does processing loss need to pay value added tax?
" the announcement that reforms a certain number of problems about transition of countrywide executive value added tax " (wealth tax [2008] 170) 4, rise from January 1, 2009, the fixed assets that taxpayer him sale has used (the fixed assets that the following abbreviation already had used) , should distinguish different situation imposes value added tax:
(one) the be purchased after January 1, 2009 or abstains fixed assets that him sale has used, impose value added tax according to applicable tax rate;
(2) enlarge big value added tax was not brought into to touch before December 31, 2008 buckle the taxpayer with pilot limits, him sale uses the be purchased before December 31, 2008 or abstains fixed assets that pass, according to 4% collect rate halve to impose value added tax;
(3) enlarge big value added tax already was brought into to touch before December 31, 2008 buckle the taxpayer with pilot limits, value added tax expands what him sale has used to touch in our region buckle limits pilot the fixed assets that be purchased before or abstains, according to 4% collect rate halve to impose value added tax; Value added tax expands what him sale has used to touch in our region buckle the fixed assets that be purchased after limits is pilot or abstains, impose value added tax according to applicable tax rate.
What this announcement calls the fixed assets that already had used, it is to show taxpayer foundation is financial accounting system already plan the fixed assets that carries depreciation.
" the announcement that about partial goods low tax rate of applicable value added tax and simple and easy method impose policy of value added tax " (wealth tax [2009] 9) the regulation of the file: Miniature taxpayer (outside dividing other individual, similarly hereinafter) the fixed assets that him sale has used, decrease by 2% collect rate impose value added tax.
Borrow: Fixed assets clears
Accumulative total depreciation
Borrow: Fixed assets
Borrow: Bank deposit or cash
Borrow: Fixed assets clears
Should pay tax cost - should pay value added tax
Remaining sum turns into the income outside doing business or the defray outside doing business.
Does fixed assets clear can be the loss deducted before duty?
" income tax of company assets loss deducts administrative measure before duty " (announcement of total bureau of national tax Wu 2011 the 25th) the 9th regulation, company fixed assets is achieved or use fixed number of year more than and discard as useless normally the loss that clear, the means that should declare with detailed list is declared to the tax authority deduct. Thirtieth regulation, fixed assets discards as useless, damage loss, for its Zhang face net value deducts damage value and the remaining sum after responsibility person is compensated for, answer to affirm according to material of the following testimony: 1. The plan tax base of fixed assets is relevant data. 2. Enterprise interior is maintained about responsibility and data of cancel after verification. 3. The appraisal material that enterprise interior concerns a branch to issue. 4. Involve responsibility to compensate for, ought to have the specification that remedies a situation. 5. Loss amount is larger or the force majeure reason such as natural disaster causes fixed assets damage, discard as useless, opinion of due and professional technical appraisement or orgnaization of legal aptitude intermediary issued special report. Accordingly, the fixed assets of afore-mentioned companies discards as useless the means that the loss should declare with detailed list is declared to the tax authority deduct.
Fixed assets clears the loss pays tax small make up introduce this to everybody, no matter be enterprise or individual should honest pay taxes. Study accountant is holding to again, accounting work is in again attentive.
