Is it necessary to pay VAT for the fixed assets that have been depreciated and given to employees

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As a general VAT taxpayer, our company plans to present a batch of fixed assets (computers) that have been depreciated as fixed assets and input tax has been deducted to employees. Does the enterprise need to pay VAT? If necessary, can it be charged at the rate of 2% for the sale of old fixed assets?

The enterprise gives computers to employees, which belongs to the liquidation of fixed assets. According to the provisions of Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax, if an enterprise gives away a purchased computer to an employee after use, it shall be deemed as sales.

As a general taxpayer, an enterprise sells used fixed assets and makes an input deduction when purchasing the fixed assets. According to Article 4 of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the National Implementation of VAT Transformation Reform (Cai Shui [2008] No. 170), enterprises selling used fixed assets should calculate VAT at the applicable tax rate (i.e. 13%).

The policy of 2% collection rate for the sale of old fixed assets is based on the provisions of the State Administration of Taxation's announcement No. 1 in 2012 and other documents. For taxpayers who have sold used fixed assets, the VAT rate of 3% reduced by 2% according to the simple method is mainly applicable to the situation that no input deduction is made when the sales of fixed assets are purchased.

You and I make a speech. I don't see you in my middle age 2024-06-11 16:19:17

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Is it necessary to pay VAT for the fixed assets that have been depreciated and given to employees

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