Under the premise of this provision, because we have the right to determine the selling price of fixed assets, we also have the possibility of "tax planning".

Example: an industrial enterprise used its taxable consumption tax car to repay the previous debt, the original value was 600 thousand yuan, the depreciation was 100 thousand yuan, and the cost of car pfer fees was 10 thousand yuan.

According to the original tax regulations, taxpayers sell their own yachts, motorcycles and excise tax cars, regardless of whether the selling price is higher than the original value of the assets. They must levy a value-added tax according to the simple method according to the 6% collection rate.

According to the current article 29, the sales price is lower than the original value and is exempt from VAT. The selling price is higher than the original value of the assets and is charged at 4%.

In the case of cleaning up the fixed assets and paying the relevant liquidation expenses, the accounts are as follows: fixed assets clearance 500000 accumulated depreciation 100000 loan: fixed assets 600000: fixed assets liquidation 10000 loan: cash 10000. This paper analyzes and compares the relationship between income and income from the following situations: (1) assumes that the fixed asset is sold at the original value, and the net income from selling the fixed assets is 60-50 - 1 = 9 (10000 yuan).

The sales price is higher than its original value. Assuming that the fixed asset is sold at the price of 605 thousand yuan (including tax price), the value-added tax shall be paid according to the regulations: 60.5 / (1 + 4%) x 4% 2 2 = 1.16 (10000 yuan), and the fixed asset is sold, and the net income is 60.5 50 50 1.16 = 1.16 (10000 yuan) (excluding urban construction tax and education fee attached). At this time, the income is higher than the original value of $2 and the net income is lower than the original value.

3, assuming that the price is 595 thousand yuan at the original value, the value added tax is not required, and the net income is 59.5 - 50-1 = 8.5 (10000 yuan).

In order to sell it at 4 yuan, assuming that the price is 620 thousand yuan, the value added tax shall be paid according to the regulations: 62 / (1 + 4%) x 4% / 2 = 1.19 (10000 yuan), and the fixed asset is sold at a price higher than the original value of 20 thousand yuan, and the net income is 62-50 1 1 = 62-50 (10000 yuan).

Comparing the above 4 situations, we can see that the price of selling fixed assets is sold at a price equal to or lower than the original value and sold at the price equal to the original value. The net income is the largest. When the price is higher than the original value, the net income may not be higher than that sold at a price equal to or lower than the original value. At this time, the influence of the value-added tax burden should be considered.

We can calculate the break even point of the business from the following equations: X - 50-1 X / 1.04 x 4% / 2 = 60-50 - 1, and find x = 61.18 (10000 yuan), that is, when the price is higher than the original value, the price must be more than 611 thousand and 800 yuan, and the net income will be much more than the original value grid.

Therefore, in the course of actual operation, enterprises should determine the price of fixed assets according to market conditions, and also consider the moderating effect of Taxation, reasonably determine the price of fixed assets, so that enterprises can achieve greater profits at the same time of saving taxes, and achieve a reasonable unification of income and income.

The Chinese people are very happy.