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Small scale taxpayers sell their used packaging. Why not sell second-hand goods?

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fill in the main business item with the name of goods or taxable services

I. supplement:

1. Second hand goods: refers to the second-hand goods specially used for sale after purchase. They have not been used by themselves and are generally for business purposes

2. Old fixed assets: they are managed and depreciated as fixed assets in their own used accounts

3. Used goods: refer to other low value consumables such as packaging materials with small value and not managed and accounted as fixed assets

II. According to the provisions of the Provisional Regulations on value added tax and the detailed rules for the implementation of the Provisional Regulations on value added tax, the recognition standard of small-scale:

1 Taxpayers engaged in the production of goods or the provision of taxable services, as well as taxpayers mainly engaged in the production of goods or the provision of taxable services and concurrently engaged in the wholesale or retail of goods, the annual taxable value-added tax sales (hereinafter referred to as taxable sales) is less than 500000 yuan (including this amount, the same below); “Mainly engaged in the production of goods or the provision of taxable services” means that the annual sales volume of goods production or the provision of taxable services of taxpayers accounts for more than 50% of the annual taxable sales volume

2. For taxpayers whose annual sales amount is less than 800000 yuan, the taxable amount shall be less than 800000 yuan

3. Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall be taxed as small-scale taxpayers

4. Non enterprise units and enterprises that do not often have taxable behavior can choose to pay taxes according to small-scale taxpayers

first clarify the concept of second-hand goods, old fixed assets and old goods: second-hand goods refer to the second-hand goods specially used for sale after purchase. They have not been used and are generally for business purposes. Old fixed assets are managed and depreciated as fixed assets in their used accounts. Used goods refer to other low value consumables such as packaging materials with small value and not managed and accounted as fixed assets
the output tax is calculated at 17% for the used old goods sold by ordinary taxpayers. Ordinary taxpayers who sell used old fixed assets that cannot be deducted from input tax shall be subject to value-added tax reduced by half at the rate of 4%. When ordinary taxpayers sell old fixed assets that can be deducted from input tax, the output tax is calculated at 17%. General taxpayers (second-hand goods business units) who sell second-hand goods will be subject to value-added tax reduced by half at the rate of 4%. The value-added tax payable for the goods sold by small-scale taxpayers shall be calculated at 3%, and the tax payable = the selling price /(1 + 3%) * 3% for the fixed assets and used goods sold by small-scale taxpayers, the value-added tax payable shall be calculated at a reduced rate of 2%, and the tax payable = the selling price /(1 + 3%) * 2%. Article 15 of the Provisional Regulations on value-added tax stipulates that “the goods sold for their own use” shall be exempted from value-added tax. Article 35 of the detailed rules for the implementation of the Provisional Regulations on value added tax clearly states that the scope of some tax-free items specified in Article 15 of the regulations is limited as follows:… (3) the articles used by themselves mentioned in Item (7) of paragraph 1 refer to the articles used by other individuals themselves. Therefore, taxpayers who sell goods they have used are exempted from VAT only for individuals. For example, goods used by enterprises, such as equipment and other fixed assets, do not belong to the scope of tax exemption. Because individuals cannot deduct input when purchasing fixed assets, tax exemption at the time of sales also reflects the fairness of tax.

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