单位或个人将已使用过的固定资产转让是否征税?怎样征税?答：(一)税收法规中固定资产与财会法规中固定资产的概念和内涵是不一样的。税收法规中规定的固定资产范围要小一些，主要是不包括房屋、建筑物等不动产。换句话说，在税收上，是将财会制度中的固定资产分为房屋、建筑物 A unit or individual will have been used in the transfer of fixed assets whether taxation? How to tax? A: (a) the tax regulations in fixed assets and accounting regulations in the concept and content of fixed assets is not the same. The scope of fixed assets stipulated in the tax laws and regulations is smaller, mainly excluding real estate such as houses and buildings. In other words, in taxation, the fixed assets in the accounting system are divided into houses, buildings