一、现行增值税政策对销售使用过固定资产的处理2009年1月1日,我国实行消费型增值税。增值税一般纳税人销售使用过的固定资产,应当根据不同情况分别按适用税率、征收率减按2%税率或放弃减税办法征收增值税。如果属于销售没有使用过的固定资产应视为销售货物按适用税率征收增值税。(一)按增值税适用税率的处理1.销售2008年12月31日之前购进的固定资产 First, the existing value-added tax policies on the sale of fixed assets used in January 1, 2009, China’s consumption-based value-added tax. Value-added tax The sale of fixed assets used by the general taxpayer shall be subject to VAT at different tax rates and levy rates at a rate of 2% or abandonment of tax deductions. If the sale of unused fixed assets should be regarded as sales of goods at the applicable tax rate levy value-added tax. (A) According to the applicable tax rate of value-added tax 1. Sales of fixed assets purchased before December 31, 2008