Fixed assets belong to movable property and may involve value-added tax, but value-added tax is managed by the IRS, so please consult the IRS about the value-added tax. Taxpayers' donations of fixed assets to foreign countries are usually treated as fixed assets disposal business, and are accounted for through fixed assets clearing and non-operating income and expenditure. Taxpayers' donation of fixed assets to foreign countries shall be handled in accordance with the provisions of Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), that is, in terms of enterprise income tax, it is regarded as sales, and the taxable income must be increased. Of course, the costs and expenses of related assets can also be deducted before tax. In addition, if charitable donations meet the requirements, pre-tax deduction can be calculated according to 12% of accounting profits confirmed by the accounting system.