How should a company write off fixed assets and inventories?

How should a company write off fixed assets? In accordance with relevant laws and regulations，The company needs to be liquidated before deregistering，Dispose of company assets and liabilities。

The liquidation process involves tax treatment issues of corporate income tax and value-added tax，Company response to computers、printer、Fixed assets such as cars are sold or treated as sales，If these assets are all used fixed assets，Then calculate and pay VAT based on realizable value or transaction price ÷ (1+3%) × 2%。If there is any liquidation proceeds during the disposal and liquidation process,，Distributions to shareholders should be made after declaration and payment of liquidation income tax。

Fixed assets when the company is cancelled，How can accumulated depreciation be accounted for and balanced in the system? Fixed assets when the company is cancelled，Accumulated depreciation, etc. must be carried forward to "Fixed Asset Liquidation" in the system。That'll make it even。 borrow：Fixed assets liquidation Accumulated depreciation Loan：Fixed assets Fixed assets are cleared according to the direction of their balances，Can be carried forward to operating income or non-operating expenses。

Do fixed assets have to be disposed of when the company is cancelled? Do I have to pay tax after disposal?

1. 　　
2. It is not necessary to dispose，If it is not dealt with, the tax authorities will have to monitor your unit from time to time.，See if the equipment is sold，Sell ​​and then pay tax，The tax bureau is afraid of trouble。　　
3. If the input tax has been deducted at the time of purchase, a tax of 17% of the disposal amount must be paid，Pay 2% tax on undeducted items (regardless of whether the net worth is over or not)
4. If you pay off your debt, you also have to pay taxes.。

What should I do if I can’t get any money for scrapping fixed assets during cancellation? Direct write-off。 borrow：Fixed assets liquidation Accumulated depreciation Loan：Fixed assets and borrowing at the same time：Non-operating expenses - net loss on disposal of fixed assets Credit：Fixed asset cleaning related products：How should a company write off fixed assets and inventories?

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