小规模纳税人销售使用过的固定资产如何计算缴纳增值税？

Core Viewpoint - The article emphasizes the importance of supporting high-tech enterprises through tax incentives, specifically a reduced corporate income tax rate of 15% for qualifying companies [9][10]. Summary by Sections Tax Rate Reduction - High-tech enterprises that meet specific criteria are subject to a reduced corporate income tax rate of 15% [9][10]. Loss Carryforward Provisions - From January 1, 2018, companies qualifying as high-tech enterprises or technology-based small and medium-sized enterprises can carry forward unutilized losses from the previous five years to offset future profits, extending the carryforward period from five years to ten years [11][12]. Foreign Income Tax Benefits - High-tech enterprises recognized based on their research and development expenses, total income, and sales can enjoy tax benefits on foreign income, taxed at the preferential rate of 15%. When calculating foreign tax credits, the total taxable amount can be calculated at this preferential rate [13][14]. Qualification Criteria for High-tech Enterprises - High-tech enterprises must possess core independent intellectual property rights, have products or services in key national high-tech fields, and meet specific ratios for R&D expenses, high-tech product income, and technical personnel [16][18]. Tax Filing and Compliance - Companies that obtain high-tech enterprise status can apply for tax benefits starting from the year the certificate is issued. If the qualification expires and is not renewed, the company must pay taxes at the standard rate [19][20]. Documentation Requirements - Companies must maintain relevant documentation to support their claims for tax benefits, including high-tech enterprise certificates, intellectual property records, and evidence of R&D expenditures [22][23].