Implementation Measures for Trade in of Household Appliances Revised Draft .

1. Continue to implement the policy of sending household appliances to the countryside. Significantly increase the maximum price limit of household appliances in the countryside, and further improve the subsidy standards and methods for household appliances in the countryside; Each province (autonomous region, municipality) can select one additional dismantling variety to be included in the scope of subsidies according to the actual local situation.

2. The implementation of the policy of going to the countryside will be extended to the end of next year, and the policy of single trams going to the countryside that has been included in the subsidy channel for cars going to the countryside will be implemented until January 31, 2013.

3. After the end of the pilot project at the end of May next year, the trade-in of household appliances will continue to implement this policy, and it will be promoted and implemented in areas with dismantling capabilities and other conditions.

4. Continue to implement the subsidy policy for the purchase of agricultural machinery and tools, and appropriately increase the scale of subsidy funds.

5. Continue to implement energy-saving products to benefit the people, increase the promotion of high-efficiency lighting products, expand the pilot cities for the demonstration and promotion of energy-saving and new energy vehicles from 13 to 20, and select 5 cities to carry out subsidy pilot projects for private purchases of energy-saving and new energy vehicles.

6. Lu Bukai will extend the policy of reducing the vehicle purchase tax of small displacement passenger cars with liters and below to the end of 2010 and reduce the levy. The standard of bicycle subsidy for car trade-in will be raised to 5,000 yuan to 10,000 yuan.

7. The time limit for levying and exempting business tax on individual housing transfer has been restored from 2 years to 5 years, and other housing consumption policies will continue to be implemented.

8. Extend the implementation period of the policy of deferring the payment of social insurance premiums, reducing part of the insurance premiums, providing relevant subsidies, and tax incentives for the re-employment of laid-off unemployed persons and social insurance subsidies for flexibly employed persons by one year.

Recently, the Lookout Think Tank officially released the "2021 Annual Research Report on the "Old for New" of China's Home Appliances. According to the report, the current number of home appliances in China has exceeded 2.1 billion units. In 2020 alone, about 100 million household appliances will reach the safe service life, and most of the household appliances represented by color TVs will enter a new cycle of new generations.

According to the data, by the end of 2019, there were 100 domestic TV sets in urban areas and 100 in rural markets. In the last round of home appliance trade-in cycle, that is, from 2010 to 2012, the number of TVs was nearly saturated.

Since a considerable number of households are using household appliances, they are purchased when the trade-in policy is implemented. According to the safe service life of household appliances, these household appliances are about to or have entered the replacement and renewal period. Therefore, the Lookout Think Tank predicts that in the future, China will usher in the peak period of scrapping household appliances.

At the same time,The continuous advancement of technology in the color TV industry,It also provides users with new options for upgrading。 In recent years, Bi Lai has come,Under the 5G network,AIThe and IOT technologies have been introduced into the color TV industry,The interactive ability of TV has been greatly improved,AIoT TV's share in the market has also increased significantly。

Under the condition of continuous technological innovation,The original traditional TV is gradually eliminated in the market,TV with new functions gradually occupies the consumer market,And the trade-in provides users with new choices,And bring new vitality to the TV market。

The last round of "trade-in" was launched in December 2007 as a pilot project of "home appliances to the countryside". Subsequently, in June 2009, 9 provinces and cities piloted trade-in and energy-saving subsidies for air conditioners; In June 2010, the country promoted the trade-in of household appliances; In June 2012, energy-saving subsidies were promoted nationwide.

The implementation schedule of the last round of household appliances going to the countryside, trade-in and energy-saving policies to benefit the people.

On the whole, the three major policies, including the trade-in, drove 69.2 billion, 137.6 billion, 157.3 billion, 87.1 billion and 66.1 billion new consumption each year from 2009 to 2013. Among them, TV drove a total of 250.5 billion yuan of new consumption.

From 2009 to 2013, the three major policies drove sales and sales volume.

It is understood that a new round of household appliances "with the old regret for the new" is about to open, and major appliance manufacturers and platforms have launched "optional actions" to seize the business opportunities of the home appliance trade-in market. This will promote consumption upgrading in the new era, meet consumers' demand for 3C products with new trends and new functions, and open the first year of mid-to-high-end home appliances.

Legal analysis: The winning bidder shall hand over the old household appliances and vouchers to the dismantling and processing enterprise on time and synchronously. Dismantling enterprises should carefully check the voucher information, the dismantling subsidy application form information and the old household appliances in the home appliance trade-in information management system.

If the ** voucher and dismantling voucher do not correspond to the old household appliances one by one, the freight and dismantling subsidies will not be paid.

Legal basis: Notice of the Ministry of Commerce, the Ministry of Finance and the Ministry of Environmental Protection on Further Regulating the Trade-in of Household Appliances I. Further improve the management system for trade-in of household appliances.

1) The winning bidder shall hand over the old household appliances to the dismantling enterprise within 45 days, and if the payment is not made within the time limit, the freight subsidy will not be paid.

2) Cancel the qualification of enterprises with dual qualifications and dismantling, and the local certificate issuing department shall withdraw its unused certificate before May 15.

3) The winning bidder shall hand over the old household appliances and vouchers to the dismantling and processing enterprise on time and synchronously. Dismantling enterprises should carefully check the voucher information, the dismantling subsidy application form information and the old household appliances in the home appliance trade-in information management system. If the ** voucher and dismantling voucher do not correspond to the old household appliances one by one, the freight and dismantling subsidies will not be paid.

4) When the sales outlets of the winning bidder pay the consumer subsidy funds, they should affix the seal of "having enjoyed the trade-in subsidy for household appliances" on the sales invoice. Household appliances trade-in and subsidies for household appliances going to the countryside shall not be re-released.

5) If you purchase new household appliances in the name of the unit under the trade-in policy for household appliances, the purchasing unit shall present a certificate of self-use (with the official seal) and be reviewed and approved by the local competent department of commerce. The bid-winning sales enterprises and the five types of household appliances (televisions, refrigerators, washing machines, air conditioners, computers) trade circulation enterprises should increase the intensity of review.

6) After individuals and units enjoy the trade-in policy of household appliances and purchase new household appliances, if they apply for return, they must first return the subsidy funds received.

7) If the use of the voucher of the winning enterprise does not reach 85% of the amount received, it shall not receive a new voucher. Strict voucher issuance management system, the winning bidder enterprise should implement the voucher issuance management responsibility to the person, so that the voucher management responsibility can be traced.

8) Dismantling and processing enterprises should establish a real-time monitoring system for the whole process of entering, exiting and dismantling waste household appliances before the end of May, and access the monitoring system of the local environmental protection department to achieve 24-hour monitoring.

9) If the qualification of the bid-winning enterprise is changed, the competent department of commerce shall report to the Ministry of Commerce for the record in a timely manner.

The accounting treatment of the sales enterprise is as follows: when selling goods, according to the actual price collected from the buyer, the "cash in the inventory of the company" or "bank deposit" is debited; According to the subsidy collected from **, the "accounts receivable" is debited, and the "main business income" is credited according to the determined income amount; According to the amount of VAT to be charged, "Tax Payable - VAT Payable (Output Tax)" is credited; Collect the subsidy from **, debit the "bank deposit", and credit the "simple burning account receivable". At the same time, under the accounts receivable account, there is a detailed account of "subsidy receivable - home appliances for new", which is conducive to enterprises to understand how much to sell for new home appliances and how much subsidy funds are obtained from **.

The sales enterprise will take the subsidy funds as the main business income, include it in the current income tax, and pay the enterprise income tax, and there is no difference between tax and accounting.

The year, the degree of newness and oldness, and whether there are traces of maintenance and disassembly.

Think I'm saying something reliable and take it for a while, thank you.

**When you need to look at the degree of new and old household appliances, there is an upper limit for subsidies for all kinds of household appliances, but the refusal you said depends on the merchant you choose, you can ask him to provide the following documents, and there will be a basis for other household appliances to be replaced in the future

Subsidy standard: At present, trade-in is limited to five categories: color TV, refrigerator (including freezer), washing machine, air conditioner, and computer. According to the provisions of the State Commission of Commerce, these five types of household appliances can be subsidized by each other, that is, if the old voucher is one of the categories, it can be used to purchase any of the above five categories to receive subsidies.

The subsidy standard is uniformly 10% of the sales of new household appliances**, which will be paid directly to customers by the sales unit, and then subsidized by the local government to the sales unit. At present, the upper limit of the subsidy amount is: 400 yuan for televisions; Washing machine 250 yuan; 400 yuan for computers; Air conditioner 350 yuan; Refrigerator (including freezer) 300 yuan.

The sale of waste household appliances should meet the following basic conditions:

1.TV: the main components such as shell, development parts, circuit boards and so on;

2.Air conditioner: complete main components such as casing, compressor, condenser, evaporator, etc.;

3.Refrigerator: complete main components such as casing, compressor, condenser, evaporator, etc.;

4.Washing machine: complete main components such as casing, inner tank or drum, motor, etc.;

5.Computer: Monitor, chassis, power supply, motherboard, CPU, memory module and other major components are complete.

Trade-in policy:

1. The trade-in of household appliances stipulated by the state is applicable to five types of electrical appliances: televisions, computers, air conditioners, washing machines, and refrigerators (including freezers).

2. The state gives 10% subsidy to consumers who buy new machines, but there is a maximum price limit, with a maximum subsidy of 400 yuan for TVs and computers, a maximum subsidy of 350 yuan for air conditioners, a maximum subsidy of 300 yuan for refrigerators (including freezers), and a maximum subsidy of 250 yuan for washing machines.

3. There is also a discount for the old machine, but it is only a few tens of yuan, and it is not uniform in various places.

4. The old machine needs to have complete accessories, and it is not required to work normally.

5. Buying a new machine is not required to be consistent with the variety of the old machine.

6. The cut-off time for the trade-in policy is tentatively set at December 31, 2011.

7. Trade-in does not enjoy state subsidies at the same time as household appliances going to the countryside.

Refrigerators, washing machines, TVs, computers, all of them are good or bad, old or new, big or small. I used the washing machine to subsidize 400 yuan and bought a computer.

Appliances within the national trade-in standard.

Original TV, refrigerator, washing machine that have not been disassembled.