一般纳税人销售使用过的固定资产如何计算缴纳增值税？

Group 1 - The article discusses the tax implications for general taxpayers selling used fixed assets, specifically that they cannot deduct input VAT on these assets and must use a simplified method to calculate VAT at a reduced rate of 2% instead of the standard 3% [3][4]. - The simplified taxation method applies to several scenarios, including assets purchased or self-manufactured before December 31, 2008, and assets that were not eligible for input VAT deduction at the time of purchase [3]. - General taxpayers can choose to forgo the reduced tax rate and opt to pay VAT at the standard rate of 3%, allowing them to issue either ordinary or special VAT invoices [4]. Group 2 - The article outlines specific conditions under which the simplified taxation method is applicable, such as when the taxpayer was a small-scale taxpayer at the time of asset acquisition and later became a general taxpayer [3]. - It also mentions that certain assets, like motorcycles, cars, and yachts purchased before August 1, 2013, are included in the simplified taxation provisions [3]. - The article emphasizes that the sales amount is calculated as the taxable sales amount divided by (1 + 3%), and the tax payable is the sales amount multiplied by the applicable tax rate [4].