实用：3步搞定！一般纳税人销售固定资产（简易计税）申报指南

Group 1 - The article provides a practical guide for general taxpayers on how to fill out the VAT declaration when selling used fixed assets under the simplified tax method, emphasizing the importance of accurate calculations and correct code selection [2][5][6] - The first step involves converting the taxable sales amount into a non-taxable sales amount using the formula: taxable sales amount ÷ (1 + 3%), and calculating the output tax accordingly [6][8] - The second step requires filling out the "Tax Reduction Declaration Detail Table," where the tax reduction code "0001129924" must be selected, and the reduced tax amount is calculated as 1% of the non-taxable sales amount [2][6][9] - The final step indicates that the main form will auto-populate based on the data entered in the previous tables, and taxpayers should verify the figures to ensure accuracy [2][9][10] Group 2 - The article highlights the importance of the three key points: accurate calculations, correct code selection, and verification of the main form to ensure a smooth tax declaration process [2][5][9] - It mentions that the entire process is straightforward and can be completed efficiently if the steps are followed correctly [2][10]