On sale of fixed assets the price of the discussion

[Abstract] the sale of fixed assets, price level affect corporate earnings, in line with the country's financial regulations and related policies, institutional context, and pursue revenue maximization, is to discuss this issue.

[Keywords] fixed assets, sales price, the maximum actual sales revenue, profit and loss balance rate, tax impact analysis

One of the problem
"Tax [2002] No. 29," document states: regardless of their value-added tax general taxpayer or small-scale taxpayer, and regardless of whether second-hand for the approval of the transfers identified the pilot units, shall be the 4% tax rate halved VAT not deductible input tax. Taxpayers are selling their used vehicle consumption tax, motorcycles, boats, priced at more than the original value by 4% of the value-added tax levy rate by half, the price is not than the original value, exempt from VAT.

Consumption tax levied above the fixed assets, the price more than the original value to value-added tax, the price did not exceed the original value of the exemption from VAT when the price difference with the original value is greater than the value-added tax to be levied, there is after tax residual income, when the price difference with the original value is less than or equal to levy value added tax, there is no residual income after tax. price how to locate, in order to enable enterprises to maximize revenue, issues to be discussed in this article.

Second, the break-even rate is calculated
Third, the case application
A company the old A, B and consumption taxes two cars, the original value are 80 million car buyers a bid 830,000 yuan, 810,000 yuan bid for B vehicles, the sales price determined?
1. A car 830,000 yuan
M = (83-80/80 = 3.75%> 1.96%, sales tax may be considered maximum actual sales revenue = 83-83 × 4% × (1-50% / (1 +4%) = 81.40 (million yuan, the highest price of 800,000 yuan and more tax-free income of 14,000 yuan, 830,000 yuan and therefore an acceptable price.

2. B car 810,000 yuan
M = (81-80/80 = 1.875% <1.96%, could be considered tax-free sales, the sales at cost 800,000 yuan. If you choose to sell at 810,000 yuan, then: after the maximum actual sales tax revenue = 81-81 × 4% × (1-50% / (1 +4% = 79.44 (million), the highest price of 800,000 yuan less tax-free income of 05,600 yuan (80-79.44. should not be to accept the price of 810,000 yuan, can take the initiative to the sale price down to 800,000 yuan.

Fourth, the tax impact analysis
Business sales levy consumption tax the old fixed assets, the price more than the original value, to pay value-added tax, not only for the price than the original value, and does not tax the difference between selling price and the original value of fixed assets does not exceed the clean-up costs incurred , indicates that the company clean up a surplus of fixed assets, ie transfer of property income, should pay income tax due to VAT and income tax negative correlation between each other, so the tax will affect the return on sales of fixed assets if the sales charge consumption tax of fixed assets exceeds the break-even price ratio, however, does not tax sales revenue minus the fixed assets due to clean-up allowed the balance after deducting the cost does not exceed the original value, then the clean up of the fixed assets should not have tax income, so there is no corporate income tax on the value-added tax rate of fixed assets, profit and loss analysis, companies can put the final sales price as an acceptable price, of course, at cost or below the original value of sales regardless of the value-added tax and income tax . Links to free download http://www.hi138.com