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sets.","2026-09-21T16:09:01.485Z","2026-09-21T16:09:02.184Z",[],{"id":309,"documentId":310,"name":311,"alternativeText":9,"caption":9,"focalPoint":9,"width":35,"height":35,"formats":312,"hash":337,"ext":88,"mime":91,"size":338,"url":339,"previewUrl":9,"provider":70,"provider_metadata":9,"createdAt":340,"updatedAt":340,"publishedAt":340},8,"o2z0d7o8iysukb9o3hng7vgy","H103ddc26f9f243b787678c4d864a062e7.png",{"large":313,"small":319,"medium":325,"thumbnail":331},{"ext":88,"url":314,"hash":315,"mime":91,"name":316,"path":9,"size":317,"width":44,"height":44,"sizeInBytes":318},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Flarge_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f.png","large_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f","large_H103ddc26f9f243b787678c4d864a062e7.png",1632.38,1632384,{"ext":88,"url":320,"hash":321,"mime":91,"name":322,"path":9,"size":323,"width":51,"height":51,"sizeInBytes":324},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fsmall_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f.png","small_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f","small_H103ddc26f9f243b787678c4d864a062e7.png",465.61,465613,{"ext":88,"url":326,"hash":327,"mime":91,"name":328,"path":9,"size":329,"width":58,"height":58,"sizeInBytes":330},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fmedium_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f.png","medium_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f","medium_H103ddc26f9f243b787678c4d864a062e7.png",996.33,996327,{"ext":88,"url":332,"hash":333,"mime":91,"name":334,"path":9,"size":335,"width":65,"height":65,"sizeInBytes":336},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f.png","thumbnail_H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f","thumbnail_H103ddc26f9f243b787678c4d864a062e7.png",55.2,55202,"H103ddc26f9f243b787678c4d864a062e7_3d1f1e696f",462.02,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002FH103ddc26f9f243b787678c4d864a062e7_3d1f1e696f.png","2026-09-21T16:08:48.655Z",{"pagination":342},{"page":32,"pageSize":343,"pageCount":32,"total":309},100,{"data":345,"meta":392},[346],{"id":347,"documentId":348,"title":349,"slug":350,"excerpt":9,"content":351,"seo_title":9,"seo_description":9,"seo_keywords":9,"isRecommend":352,"createdAt":353,"updatedAt":353,"publishedAt":354,"locale":17,"cover":355,"category":9,"localizations":384},415370,"hvtau88jyhmm3mjfww7e8mnw","Accounting for Selling Used Office Chairs","selling-office-chairs-accounting","**When selling used office chairs that are not managed as fixed assets by the company, accounting should be carried out in three steps: revenue recognition, tax treatment, and key operational points, while also paying attention to handling special situations.**\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Ffurniture\u002Fgallery\u002Fimport_1790500602746_ykye1zgh_5269ff65cf.jpg)\n\n### I. Revenue Recognition\nRecord the revenue from selling used office chairs in the 'Other Business Income' account and separate the tax-inclusive revenue from the value-added tax amount. The specific journal entry is as follows:\n**Debit: Bank Deposit (actual amount received)\nCredit: Other Business Income (tax-exclusive sales amount)\nCredit: Taxes Payable - Value-Added Tax Payable (output tax amount)**\nFor example, if the tax-inclusive price of selling used office chairs is 1,030 yuan, and the value-added tax is calculated at a reduced rate of 2% from the 3% levy rate, the tax-exclusive sales amount is 1,030 ÷ (1 + 3%) = 1,000 yuan, and the value-added tax payable is 1,000 × 2% = 20 yuan. The journal entry is as follows:\n**Debit: Bank Deposit 1,030\nCredit: Other Business Income 1,000\nCredit: Taxes Payable - Value-Added Tax Payable 20**\n\n### II. Tax Treatment\n1. **Value-Added Tax**: If the company is a general taxpayer and the input tax on the used office chairs has not been deducted, the value-added tax can be calculated using the simplified tax calculation method (e.g., a reduced rate of 2% from the 3% levy rate). If the company is a small-scale taxpayer, the tax payable should be calculated based on the sales amount and the levy rate, and **input tax deduction is not allowed**.\n2. **Corporate Income Tax**: The income from selling the chairs should be included in the company's taxable income and corporate income tax should be calculated and paid accordingly.\n\n### III. Key Operational Points\n1. **Price Fairness**: Ensure that the transaction price is in line with the market fair value to avoid the tax authorities determining the sales amount. If the price is significantly lower without justifiable reasons, the tax authorities may adjust the sales amount based on the composed taxable price or the average selling price of similar goods in the recent period.\n2. **Document Retention**: Retain transaction contracts, invoices, and other documents to ensure accounting compliance. The contract should clearly specify the transaction subject matter, amount, payment method, and other terms; the invoice should be issued according to the actual transaction content, and **avoid issuing false or proxy invoices**.\n3. **Account Selection**: Since the used office chairs are not recorded as fixed assets, there is no need to account for them through the 'Fixed Asset Disposal' account. Simply follow the revenue and tax treatment process for operation.\n\n**Notes**: If the used office chairs were originally managed as low-value consumables or inventory, when selling them, it is also necessary to check whether they have been fully recorded as costs or expenses. If they have been recorded, no additional adjustment is required after revenue recognition; if they have not been recorded, costs or expenses should be accrued before revenue recognition.",false,"2026-10-21T17:58:07.429Z","2026-10-21T17:58:07.452Z",{"id":356,"documentId":357,"name":358,"alternativeText":9,"caption":9,"focalPoint":9,"width":359,"height":359,"formats":360,"hash":380,"ext":38,"mime":41,"size":381,"url":382,"previewUrl":9,"provider":70,"provider_metadata":9,"createdAt":383,"updatedAt":383,"publishedAt":383},2708,"hlh3uvzns6j46663q012lu6z","import-1790500602746-ykye1zgh.jpg",960,{"small":361,"medium":368,"thumbnail":374},{"ext":38,"url":362,"hash":363,"mime":41,"name":364,"path":365,"size":366,"width":51,"height":51,"sizeInBytes":367},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Ffurniture\u002Fgallery\u002Fsmall_import_1790500602746_ykye1zgh_5269ff65cf.jpg","small_import_1790500602746_ykye1zgh_5269ff65cf","small_import-1790500602746-ykye1zgh.jpg","furniture\u002Fgallery",34.36,34359,{"ext":38,"url":369,"hash":370,"mime":41,"name":371,"path":365,"size":372,"width":58,"height":58,"sizeInBytes":373},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Ffurniture\u002Fgallery\u002Fmedium_import_1790500602746_ykye1zgh_5269ff65cf.jpg","medium_import_1790500602746_ykye1zgh_5269ff65cf","medium_import-1790500602746-ykye1zgh.jpg",63.76,63764,{"ext":38,"url":375,"hash":376,"mime":41,"name":377,"path":365,"size":378,"width":65,"height":65,"sizeInBytes":379},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Ffurniture\u002Fgallery\u002Fthumbnail_import_1790500602746_ykye1zgh_5269ff65cf.jpg","thumbnail_import_1790500602746_ykye1zgh_5269ff65cf","thumbnail_import-1790500602746-ykye1zgh.jpg",5.51,5505,"import_1790500602746_ykye1zgh_5269ff65cf",82.47,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Ffurniture\u002Fgallery\u002Fimport_1790500602746_ykye1zgh_5269ff65cf.jpg","2026-09-27T09:16:43.038Z",[385],{"id":386,"documentId":348,"title":387,"slug":350,"excerpt":9,"content":388,"seo_title":9,"seo_description":9,"seo_keywords":9,"isRecommend":352,"createdAt":389,"updatedAt":389,"publishedAt":390,"locale":391},415372,"出售办公椅做账","**出售公司未作为固定资产管理的旧椅子，做账需按收入确认、税务处理、操作要点三步进行，同时注意特殊情况处理。**\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Ffurniture\u002Fgallery\u002Fimport_1790500602746_ykye1zgh_5269ff65cf.jpg)\n\n### 一、收入确认\n将出售旧椅子的收入计入“其他业务收入”科目，并分离含税收入与增值税额。具体分录为：  \n**借：银行存款（实际收款金额）  \n贷：其他业务收入（不含税销售额）  \n贷：应交税费——应交增值税（销项税额）**  \n例如，出售旧椅子含税价1,030元，增值税按3%征收率减按2%计算，则不含税销售额为1,030 ÷ (1+3%) = 1,000元，应缴增值税为1,000 × 2% = 20元。分录为：  \n**借：银行存款 1,030  \n贷：其他业务收入 1,000  \n贷：应交税费——应交增值税（销项税额） 20**  \n\n### 二、税务处理\n1. **增值税**：若公司为一般纳税人且旧椅子未抵扣过进项税额，可按简易计税方法（如3%征收率减按2%）计算增值税；若为小规模纳税人，则按销售额和征收率计算应纳税额，**不得抵扣进项税额**。  \n2. **企业所得税**：出售收入需并入企业应纳税所得额，计算缴纳企业所得税。  \n\n### 三、操作要点\n1. **价格公允性**：确保交易价格符合市场公允价值，避免税务机关核定销售额。若价格明显偏低且无正当理由，税务机关可能按组成计税价格或最近时期同类货物平均售价调整销售额。  \n2. **凭证保留**：保留交易合同、发票等凭证，确保账务合规。合同需明确交易标的、金额、支付方式等条款；发票需按实际交易内容开具，**避免虚开或代开**。  \n3. **科目选择**：因旧椅子未计入固定资产，无需通过“固定资产清理”科目核算，直接按收入与税务处理流程操作即可。  \n\n**注意事项**：若旧椅子原作为低值易耗品或存货管理，出售时还需检查是否已全额计入成本或费用。若已计入，则收入确认后无需额外调整；若未计入，需补提成本或费用后再确认收入。","2026-10-21T17:58:07.953Z","2026-10-21T17:58:07.978Z","zh-Hans",{"pagination":393},{"page":32,"pageSize":32},{"data":395,"meta":894},[396,401,406,411,416,421,426,431,436,441,446,451,456,461,466,471,476,481,486,491,496,501,506,511,516,521,526,531,536,541,546,551,556,561,566,571,576,581,586,591,596,601,606,611,616,621,626,631,636,641,646,651,656,661,666,671,675,680,685,690,695,700,705,710,714,719,724,729,734,739,744,749,754,759,764,769,774,779,784,789,794,799,804,809,814,819,824,829,834,839,844,849,854,859,864,869,874,879,884,889],{"id":397,"documentId":398,"slug":399,"title":400},434759,"a5jczlnbzxxxbhgl37tzhqmm","office-chair-recline-features-benefits-buying-tips","Office Chair Recline: Features, Benefits & Buying Tips",{"id":402,"documentId":403,"slug":404,"title":405},434755,"m94xz21lc29ctzjk3xjci1ie","executive-office-chair-the-complete-buying-guide","Executive Office Chair: The Complete 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