Tax Planning For Fixed Assets Sales (1)

As an integral part of corporate finance management, tax planning has been accepted and applied by more and more managers and accountants.

However, in practice, many tax planning schemes have increased the income of enterprises theoretically, but in practice, they have not increased the income of enterprises, and can not achieve the simultaneous growth of income and income.

Tax planning, like other financial management decisions, must follow the principle of cost and benefit. Only when the income of the plan is greater than the expenditure, the tax planning is a successful plan.

In the actual work, often encountered in the production and operation of enterprises in the process of selling their own fixed assets.

This article only talks about a simple personal view on tax planning in the sale of fixed assets.

In March 13, 2002, the Ministry of Finance and the State Administration of Taxation issued the notice on the value added tax policy of second-hand goods and old motor vehicles (fiscal and tax [2002]29 number) (hereinafter referred to as "No. 29"), which was implemented in January 1, 2002. The VAT policy on second-hand goods and old motor vehicles was further clarified.

The main contents of the document include: (1) the taxpayers selling second-hand goods, including second-hand goods sales units selling old goods and taxpayers selling the taxable fixed assets that they used, whether they are general taxpayers or small-scale taxpayers of value-added tax, and whether they are approved or approved for old goods dispatching pilot units, shall be subject to a value added tax of 4% instead of deducting the input tax.

(2) taxpayers sell motor vehicles, motorcycles and yachts that are used for consumption tax, which exceed their original value, and reduce the value added tax by half according to the 4% levy rate.

The old motor vehicle business units sell half of the old motor vehicles, motorcycles and yachts, and impose a value added tax of 4% on the basis of the collection rate.

In the 29 language, "the taxpayer sells the taxable fixed assets that he used," he should have the following 3 conditions at the same time: he is one of the goods listed in the list of fixed assets of enterprises, and the goods that are managed by fixed assets and have been used by enterprises.

　　 29號(hào)文與原有關(guān)規(guī)定相比，其主要不同點(diǎn)表現(xiàn)在：一是縮小了增值稅征收范圍，對納稅人銷售自己使用過的游艇、摩托車和應(yīng)征消費(fèi)稅的汽車，由原來的無論其售價(jià)是否超過原值一律征稅，改為只對售價(jià)超過原值的征稅，售價(jià)未超過原值的，免征增值稅；二是統(tǒng)一了增值稅的課稅對象，即納稅人銷售自己使用過的屬于貨物的所有固定資產(chǎn)是征稅還是免稅，均依據(jù)規(guī)定的“三個(gè)條件”來界定；三是統(tǒng)一了稅率，由原來的6％（銷售舊貨4％）的征收率，改為統(tǒng)一按4％的征收率減半征收增值稅；四是明確了納稅辦法，按實(shí)際發(fā)生額繳納，不得抵扣進(jìn)項(xiàng)稅額：五是采取了稅額式減免形式，即先按4％的征收率計(jì)算出應(yīng)納稅款，然后再減半，約合價(jià)內(nèi)稅1．92％。