The used equipment could have been sold outright for not more than $ 6050 . it had cost $ 12000 new , and accumulative depreciation it was $ 5200 , making the net book value $ 6800 一组新设备发票价格为28030美元，公司支付20830美元，并且用一台用过的旧设备抵价7200美元。这台用过的旧设备市场价(公允价）不超过6050美元，该设备原价12000美元，已提折旧5200美元，净值6800美元。不知对否？ ？
Enterprise doesn ' t declare the export of used facility within stipulated period , but can provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency , shall be subject to tax exemption but not tax refund method ; enterprise can ' t provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency and other stipulated documents , shall be collected tax according to prevailing policies 未在规定期限内申报的出口旧设备，凡企业能提供出口货物报关单(出口退税专用)或代理出口货物证明的，实行免税不退税办法；企业不能提供出口货物报关单(出口退税专用)或代理出口货物证明及其他规定凭证的，按照现行税收政策予以征税。
The product outputs reached the designed outputs right in the first month . the success of the reconstruction project has got very good economic benefits , as well as social effectiveness . it also provides an effective mode and method for implementation of other reconstruction projects in pangang corporation in the future 炼钢厂转炉提钒控制系统的改造成功，取得了很好的经济和社会效益，也为企业在旧设备自动化系统改造时的决策和实施提供了一套较为有效的方法和模式。
Success in addition of no . 2 slab caster of the pangang iron and steel co . have brought large economic and social benefits ! the succeed example design of automation are provided for the decision and popularization and implementation of add for old equipment . this project was conjoin of design and program and debug . the control effect of no . 2 slab caster is satisfying , moreover , achieve high speed and whole automatic aim 攀钢炼钢厂新增2 #板坯连铸机的成功，将具有很好的经济和社会效益，尤其是该项目的自动化设计方案为自动化控制系统在企业旧设备改造及再增加新设备时的决策、推广、实施提供了一套较为有效的、可供借鉴的方法和模式。
And analyzed and settled the problems of control system in debugging and producing . success in change of high - speed have brought large economic and social benefits ! the succeed example of low cost automation are provided for the decision and popularization and implementation of changes for old equipment in pangang corporations 攀钢线材厂线材轧制高速化的改造成功，具有很好的经济和社会效益，特别是该项目的低成本自动化设计方案为自动化控制系统在攀钢及相似企业中旧设备改造时的决策、推广、实施提供了一套较为有效的、可供借鉴的方法和模式。
After enterprise exported purchased used facility , it should fill out < < application form of tax refund or exemption on export of used facility > > within stipulated period , with customs declaration of goods export ( for tax refund ) , normal invoice of purchased facility or import tax payment receipt and other documents required by in - charge tax authority , to claim tax exemption against in - charge tax authority 企业出口外购旧设备后，须在规定的出口退(免)税申报期限内填写《出口旧设备退(免)税申报表》 ，并持出口货物报关单(出口退税专用) 、购买设备的普通发票或进口完税凭证及主管税务机关要求提供的其他资料向主管税务机关申报免税。
The first is capital repair ; the second is modernization rebuilding ; the third is replaced by the facility of alike category ; the fourth is changed by the facility of better technology and better proportion of capability and price . at last , by calculating the sum of consumption of every year , the four decision projects can be compared each other and then % 57 51 ft 59 m make a conclusion 采用四种决策方案：第一是对设备进行大修理；第二是对原设备进行现代化改装或技术改造；第三是用相同型号的新设备更换旧设备；第四是用技术更先进、性能价格比更优的新一代设备更换旧设备。
If export enterprise claimed tax refund falls into enterprises which are allowed to enjoy broaden vat deduction , and self - used facility is exported after the date on which the enterprise is approved to enjoy broaden vat deduction , in - charge tax authority can ' t cope with tax refund until it ' s confirmed that input vat of the facility was claimed against output vat ; if in - charged tax authority confirmed that relevant input vat of the facility has been claimed in prior vat calculation , it should not handle tax refund 第九条申报退税的出口企业属于扩大增值税抵扣范围企业的，其自获得扩大增值税抵扣范围资格之日起出口的自用旧设备，主管税务机关应核实该设备所含增值税进项税额未计算抵扣后方可办理退税；如经主管税务机关核实，该设备所含增值税进项税额已计算抵扣，则不得办理退税。
