企业出售已使用过的固定资产按照现行有关税收法规制度，应按不动产和动产分别处理。企业不动产是指房屋、建筑物及其他土地附着物，动产是指机器设备及其他货物。一、出售不动产的税收及会计处理：根据《中华人民共和国营业税暂行条例》第一条规定：“销售不动产的单位和... In accordance with the current tax laws and regulations, the fixed assets sold by the enterprise shall be dealt with separately as real estate and movable property. Enterprise real estate refers to housing, buildings and other land attachments, movable property refers to machinery and equipment and other goods. First, the sale of real estate tax and accounting treatment: According to the “People’s Republic of China Provisional Regulations on Business Tax,” the first provision: "Sales of real estate units and ...