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纳税人处置固定资产只能开具增值税普通发票,造成购买方无法抵扣增值税,购买方再次销售该固定资产时存在增值税重复征收的问题。本文结合营改增新政策,通过案例分析其对旧固定资产购销双方的涉税影响。
Taxpayers can only issue general VAT invoices when disposing of fixed assets, resulting in the purchaser being unable to offset the value added tax. There is also a problem of duplicate VAT levying when the buyer resells the fixed assets. Based on the case study, this paper analyzes the tax implications of buying and selling old fixed assets.