Do I need to invoice for the transfer of fixed assets? How much is the tax rate?

General taxpayers generally transfer fixed assets at the tax rate of 17% or at the tax rate of 4%, and the value-added tax is levied by half; Small-scale taxpayers are subject to VAT at a reduced rate of 2%.

Asset transfer refers to the process of transferring the basic assets of securitization from the initiator (original owner) to SPV, which is one of the most important links in the transaction structure of securitization. Asset transfer can be characterized as real sales and secured financing, and transferring assets through real sales is one of the main means to achieve the goal of risk isolation.