随着“营改增”试点地区的扩大,旧固定资产销售的增值税问题,也将随试点地区的扩大而增加。因前交通运输业和服务业日常营业收入与增值税无关,也未考虑过旧固定资产销售的增值税,所以,实际工作中,行政、事业单位和缴营业税单位、增值税免税单位误认为旧固定资产销售不要缴纳增值税。据对在校大学生的调查,发现他们对非 With the expansion of the “pilot camp” policy, the issue of VAT on the sales of old fixed assets will also increase with the expansion of pilot areas. Due to the fact that the daily revenues of the former transportation and service industries have nothing to do with value-added tax and no consideration has been given to the value-added tax on sales of old fixed assets, in actual work, the administrative and institutional units and the business tax units and value-added tax-exempt units mistook for the old Sales of fixed assets do not pay VAT. According to a survey of college students, they found that they are right