At present, what is the scrapping tax rate for property companies to purchase fixed assets?

3% to 17%. Property company fixed assets scrapped income tax, there are generally two situations:

1, one is to pay VAT at the applicable tax rate of 17%.

2, according to the simple method of 3% minus 2% to collect value-added tax; Note: If scrapped fixed assets are dismantled and sold as waste products, VAT shall be paid according to the enterprise tax rate of 17%.