论文部分内容阅读
盛晖公司是厦门一家快递公司,主营业务是承办国际、国内快递业务以及空运、陆运的国际货物运输代理业务等,属于“营改增”企业。2012年12月,该公司销售一批旧的固定资产50万元。经查,这批固定资产都是在2010年购入的。现在这批固定资产该如何纳税呢?根据《财政部国家税务总局关于交通运输业和部分现代服务业营业税改征增值税试点若干税收政策的通知》(财
Sheng Hui company is a courier company in Xiamen, the main business is the contractor of international and domestic express delivery business and air and land transport of international cargo agency business, belong to the “business change by” business. In December 2012, the company sold a batch of old fixed assets of 500,000 yuan. After investigation, these fixed assets were purchased in 2010. Now how these fixed assets tax? According to “Ministry of Finance State Administration of Taxation on the transport sector and part of the modern service industry tax reform of value-added tax tax levy a number of tax policy notice”