1. The second-hand equipment purchased after 20091is sold abroad. Since the input tax has been deducted at the time of purchase, a special VAT invoice should be issued at the rate of 17% at the time of sale. If you sell the equipment purchased before June 5438+1 October1in 2009, since the input tax is not deducted at the time of purchase, you can issue an ordinary invoice and calculate the value-added tax payable according to the following method. VAT payable = income including tax/1.03*2%.

2, small-scale taxpayers, sales of second-hand equipment should pay VAT = VAT payable = tax-included income/1.03*2%, open an ordinary invoice.

3. As for the real estate for external sales, including houses and buildings, VAT is not paid, but business tax is paid.

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