小规模出售固定资产要交税吗？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	小规模出售固定资产要交税吗？
释义	法律分析：小规模纳税人，销售自己使用过的固定资产，应按百分之三的征收率征收增值税。法律依据：《财政部、国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》小规模纳税人(除其他个人外)销售自己使用过的固定资产，减按百分之二征收率征收增值税。小规模纳税人销售自己使用过的除固定资产以外的物品，应按百分之三的征收率征收增值税。
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