【涨知识】一般纳税人出售使用过的固定资产如何计算缴纳增值税？

Core Viewpoint - The article discusses the procedures and regulations for general taxpayers in China regarding the sale of used fixed assets, particularly focusing on how to calculate and issue invoices for value-added tax (VAT) [3][5]. Group 1: VAT Calculation and Invoicing - General taxpayers selling used fixed assets that have previously deducted input VAT should charge VAT at the applicable rate and can issue either special or ordinary VAT invoices [3][5]. - Specific scenarios where general taxpayers cannot issue special VAT invoices are outlined, including sales of fixed assets that were not deductible or not previously deducted [4][5]. - General taxpayers can opt to forgo tax reductions and pay VAT at a simplified rate of 3%, issuing either special or ordinary VAT invoices [6]. Group 2: Reporting and Compliance - It is mandatory to report all VAT income, including invoiced and non-invoiced income, in the VAT declaration [11]. - For small-scale taxpayers, those with monthly sales not exceeding 100,000 (or quarterly sales not exceeding 300,000), must report non-invoiced income in specific sections of the VAT declaration form [12][13]. - If a customer requests a supplementary invoice later, the company must adjust the non-invoiced income in the declaration for the month the invoice is issued to avoid double taxation [14].