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在实际经济活动中,为了更新设备、盘活资产、加速资金周转,常常会将部分闲置或功能使用不足的固定资产出售。出售固定资产通常都涉及到税务和会计处理的问题。笔者就此作些探讨。一、出售固定资产涉及的主要税务1.营业税、土地增值税。营业税是对我国境内提供应税劳务、转让无形资产、销售不动产的单位和个人,就其取得的营业额征收的一种税。当企业销售的固定资产是不动产时,则属于营业税的纳税范围。同时,按照《土地增值税暂行条例》规定,转让不动产的单位和个人,还应其转让不动产的增值额征收土地增值税。
In real economic activities, in order to update equipment, revitalize assets, and accelerate capital turnover, some idle or underutilized fixed assets are often sold. Selling fixed assets usually involves tax and accounting issues. The author made some discussion on this. I. Major taxes involved in the sale of fixed assets 1. Business tax and land value-added tax. Business tax is a tax levied on the amount of revenues it receives for units and individuals that provide taxable services, transfer intangible assets, and sell immovable property in China. When the fixed assets sold by the company are immovable assets, it falls within the taxable scope of business tax. At the same time, in accordance with the “Provisional Regulations on Land Value Added Tax,” the transfer of immovable property units and individuals shall also be subject to land value-added tax levied on the value-added of the transfer of real estate.