Calculation of total original value

Net value of fixed assets = original value of fixed assets - accumulated depreciation, that is: original value of fixed assets = accumulated depreciation + net value of fixed assets. The resial value is the expected value that can be recovered in the future, usually the resial value rate is 5% or 10%

in the question: original value of fixed assets = accumulated depreciation + net value of fixed assets

the original value of fixed assets is the abbreviation of "original value of fixed assets", also known as "original cost of fixed assets", "original purchase cost" or "historical cost"

extended data:

the original value of fixed assets is the actual cost expenditure when fixed assets are obtained, or the value that should be calculated according to the market price of similar assets

after the purchase of fixed assets, the purchase price of the fixed assets, together with the freight and miscellaneous expenses, installation expenses, etc. are recorded in the fixed assets account to form the original value of the fixed assets; Starting from the next month when the fixed assets are recorded, the depreciation is withdrawn monthly and recorded into the accumulated depreciation account. The balance of the original value of the fixed assets minus the accumulated depreciation constitutes the balance of the fixed assets

the original value of fixed assets refers to the original purchase amount of book fixed assets, and the balance of fixed assets is the result of the original value of fixed assets minus accumulated depreciation. The former is the subtracted and the latter is the difference

Generally speaking, the original value of real estate refers to the original recorded value of real estate, which generally does not need to be calculated< br />

In the second-hand house transaction, whether the original value of the house can be found affects the calculation method of indivial income tax. The taxpayer can confirm the original value of the house with the original purchase contract, invoice and other valid documents

according to the notice of the State Administration of Taxation on issues related to the collection of indivial income tax on the income from indivial housing transfer (GSF [2006] No. 108, hereinafter referred to as the notice), if the taxpayer fails to provide complete and accurate original value certificate of the house and cannot correctly calculate the original value of the house and the amount of tax payable, the verification tax shall be levied according to Article 3 of the notice

2. For taxpayers who transfer ordinary housing, self built housing, affordable housing, purchased public housing and urban resettlement housing, 1% of the transfer income shall be used to determine the indivial income tax payable

3. For taxpayers who transfer non ordinary housing, 2% of the transfer income shall be used to determine the indivial income tax payable

the original value of the house is as follows:

1. The house price actually paid and the relevant taxes paid when purchasing the house

2. The actual construction cost of self built housing and the relevant taxes paid when building and acquiring property rights

3. Affordable housing (including fund-raising cooperative housing and housing project)

the house price and related taxes actually paid by the original buyer, as well as the land transfer fee paid according to the regulations

4. Purchased public housing

the house price of the original purchased public housing standard area calculated according to the local affordable housing price, plus the house price actually paid for the original purchased public housing super standard area, as well as the income and related taxes paid to the financial department (or the original property unit) according to the regulations

extended data:

according to the notice of the Ministry of Finance and the State Administration of Taxation on issues related to real estate tax and urban land use tax (CS [2008] No. 152), the real estate tax calculated according to the original value of the real estate, whether recorded in the fixed assets account book or not, should be calculated and paid according to the original price of the house. The original price of the house shall be calculated according to the relevant national accounting system. If the taxpayer fails to check and record in accordance with the provisions of the national accounting system, it shall be adjusted or reevaluated in accordance with the provisions

according to the notice of the State Administration of Taxation on further clarifying the issues related to the Levy of house property tax on ancillary equipment and supporting facilities of houses (GSF [2005] No. 173), in order to maintain and increase the use function of houses or make houses meet the design requirements, all ancillary equipment and supporting facilities, such as water supply and drainage, heating Fire control, central air conditioning, electrical and intelligent building equipment, whether or not in separate accounting and accounting, should be included in the original value of the property, property tax

source of reference: State Administration of Taxation - issues related to the collection of indivial income tax on indivial housing transfer income