1. The tax rate for selling fixed assets is VAT minus 2%. If an enterprise sells used motor vehicles, yachts and motorcycles for which consumption tax is levied, and the price exceeds the original value, the value-added tax will be levied by half, and the tax rate will be 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted;

2. If the fixed assets sold have been deducted as general taxpayers before, the value-added tax will be levied at the rate of 13%.

Fixed assets are as follows:

1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise;

2. General office equipment refers to the office and business equipment commonly used by enterprises;

3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job;

4. Cultural relics and exhibits refer to all kinds of cultural relics and exhibits of cultural institutions such as museums and exhibition halls;

5. Books refer to books of professional libraries and cultural centers and business books of units;

6. Transportation equipment refers to various means of transportation used by the logistics department;

7. Mechanical equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment;

8. Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types.

Sales of fixed assets mainly pay value-added tax: ordinary taxpayers sell their used fixed assets, and apply simple methods to collect value-added tax by half, with a tax rate of 4%; Individuals selling their secondhand goods are exempt from value-added tax; Small-scale taxpayers who sell their used fixed assets are subject to VAT at a reduced rate of 2%.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" third.

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.