170): 4、 From January 1, 2009, taxpayers selling their used fixed assets (hereinafter referred to as used fixed assets) shall levy value-added tax according to different circumstances: (1) selling their used fixed assets purchased or self-made after January 1, 2009 shall levy value-added tax according to the applicable tax rate; (2) taxpayers who have not been included in the pilot of expanding the scope of VAT deduction before December 31, 2008 and sell their own used fixed assets purchased or self-made before December 31, 2008 shall be subject to VAT at a rate of 4% reduced by half; (Note: Cai Shui [2014] No.
9): II.
Situation 4: if you buy a car after replacing business tax with value-added tax in the construction industry, but your company is a simple tax calculation project, and there is no general tax calculation project, you can levy value-added tax at a reduced rate of 2% according to the simple method.
Scenario 6: if you buy cars after replacing business tax with value-added tax in the construction industry, but your company is all general taxable items, the value-added tax shall be levied at 13% on the sale of cars.
Case 1: if your company buys cars before December 31, 2008 and sells them now, you can levy value-added tax at a reduced rate of 3% and 2% in a simple way.
I can only reply to you in the following cases.
Scenario 3: if you buy a car after replacing business tax with value-added tax in the construction industry, but your company is not an ordinary taxpayer when buying a car and belongs to a small scale, you can levy value-added tax at a reduced rate of 2% according to a simple method.
1 of the State Administration of Taxation in 2012) : if a general taxpayer of value-added tax sells fixed assets that he has used and belongs to the following two situations, the value-added tax can be levied by halving the collection rate of 4% according to the simple method, and no special invoice for value-added tax shall be issued: 1.
I sold a car this month.
Will you pay VAT at 13%, 9%, 3% or 2%? Answer: your question is quite general.
57 adjusted “value added tax levied at the rate of 4% reduced by half” to “value added tax levied at the rate of 3% reduced by 2% in a simple way.”) reference policy III: Announcement on issues related to value added tax on fixed assets sold by ordinary taxpayers (Announcement No.
57 is adjusted to “levy value-added tax at the rate of 3% minus 2% according to the simple method.”) reference policy 2: Notice on Several Issues concerning the implementation of value-added tax transformation reform throughout the country (Cai Shui [2008] No.
2、 VAT ordinary taxpayers have the taxable behavior of collecting vat according to the simple method, and sell the fixed assets that cannot be deducted according to the regulations and have not deducted the input tax.
When a taxpayer purchases or makes his own fixed assets, he is a small-scale taxpayer, and the fixed assets are sold after he is recognized as a general taxpayer.
Scenario 2: if the cars bought before the business tax changed to value-added tax in the construction industry (before April 30, 2016) are sold now, the value-added tax can be levied at a reduced rate of 2% according to the simple method.
Click the blue word to pay attention to our national day question: I am a general taxpayer of a construction company.
The following preferential policies for simple VAT collection shall continue to be implemented, and the input tax shall not be deducted: (1) taxpayers selling their own used goods shall be implemented in accordance with the following policies: one Ordinary taxpayers who sell their used fixed assets that are not deductible and have not deducted the input tax according to Article 10 of the regulations shall levy value-added tax by halving the 4% levy rate according to the simple method.
(Note: Cai Shui [2014] No.
(Note: Cai Shui [2014] No.
Situation 5: if you buy a car after replacing business tax with value-added tax in the construction industry, but your company has both simple tax items and general tax items, the value-added tax shall be levied at 13% on the sale of cars.
Reference policy 1: Notice on the application of low VAT rate and simple VAT collection policy for some goods (CS [2009] No.
Reminder: if your construction company sells cars, the 9% tax rate does not apply.
57 adjusted “value added tax levied at the rate of 4% by half” to “value added tax levied at the rate of 3% by 2% by simple method”.)..