【分析解答题】

(b)(i) State the value added tax (VAT) treatment of the disposal of self-used fixed assets. Your answer should deal with assets which were bought both before and after 1 January 2009; (2 marks) (ii) State the value added tax (VAT) treatment of the disposal of used articles (other than those used as fixed assets) and used cars; (2 marks) (iii) The following transactions all occurred in the month ofAugust 2009.All figures are stated including value added tax (VAT). (1)Company

D、sold a used machine for RM
B、250,000, which had been bought in January 2008 for RM
B、200,000. (2)CompanyE、(a small-scale VAT taxpayer) sold a used machine for RM
B、180,000, which had been bought in October 2005 for RM
B、200,000. (3)Company F sold a used machine for RM
B、150,000, which had been bought in January 2009 for RM
B、120,000. (4)Company G (a small-scale VAT taxpayer) sold a used machine for RM
B、150,000, which had been bought in January 2009 for RM
B、120,000. (5)Company H sold a used car for RM
B、150,000, which had been bought in January 2009 for RM
B、120,000.Required:In the case of each of the sales (1) to (5), calculate the value added tax (VAT) payable.Note: unless otherwise stated all the companies are general VAT taxpayers. (5 marks)