1. How to enter the receipt of the transfer car?
1, as long as it is transferred at the normal market price, it is in compliance with the regulations and is not considered as asset transfer.
2. If it is to be transferred to the liquidation of fixed assets, if it is transferred for free, it will not conform to the principle of fair trade. The borrower of paid transfer can be other receivables or accounts receivable.
3. Anxin needs to collect 4% value-added tax according to the tax law.
Because vehicles are recorded as fixed assets in the company's finance, they are directly included in the fixed assets clearing account when they are disposed of.
Debit: liquidation of fixed assets
accumulated depreciation
Loans: fixed assets
When disposal expenses or taxes occur:
Debit: liquidation of fixed assets
Loan: Cash or tax payable.
Finally, the fixed assets will be cleared and carried forward to the non-operating income and expenditure account.
Second, the vehicle transfer procedures
Get the vehicle transfer application form and agreement from the traffic police brigade.
Fill in the transfer application form and agreement. Company vehicles need official seals, and buyers and sellers prove that the new owner has a copy of the business license, passenger cars have a copy of the quota card, and private vehicles need to be signed by both buyers and sellers, and copies of their ID cards and driving licenses.
With the completed transfer application form, agreement, relevant copies and original vehicle driving license, you can get the appraisal form at the old motor vehicle trading point.
The vehicle manager shall handle all relevant documents to the traffic police brigade for vehicle transfer approval procedures.
After examination and approval, the transfer transaction procedures shall be handled at the old motor vehicle trading point in the city. (Transaction fee: 2% of the depreciation amount according to the specified service life of the vehicle)
Go to the traffic police brigade to handle the transfer with the relevant documents for transfer.
After the transfer, with the new driving license, the old motor vehicle transaction certificate and the copy of the invoice, go through the transfer formalities at the toll station and the purchase tax department.
According to the above answers, it can be concluded that if the vehicle is received, it should belong to fixed assets, so it should be included in the fixed assets account when it is disposed of, and can be accounted according to the above format. When the vehicle is transferred, both parties need to sign an agreement. If you have any related car consultation, you can call Pacific Auto Network to answer online.
Million car purchase subsidy