从1994年我国流转税制改革以来,财政部、国家税务总局曾下发若干文件,对纳税人销售已使用资产的增值税政策不断进行修订。2008年底出台增值税由生产型向消费型转型的政策后,为了进一步完善增值税制度,保证改革实施到位,财政部、国家税务总局先后下发了财税 Since China’s reform of the circulation tax system in 1994, the Ministry of Finance and the State Administration of Taxation have issued a number of documents to continuously revise the value-added tax policy on the sale of used assets by taxpayers. After the introduction of the policy of transforming value-added tax from production to consumption at the end of 2008, in order to further improve the value-added tax system and ensure the implementation of the reform, the Ministry of Finance and the State Administration of Taxation successively issued the fiscal and taxation policies