Four common situations of second-hand car transfer:

General taxpayers sell used cars;

Small-scale taxpayers sell used cars;

Personal sales of used cars;

Used car distribution enterprises.

First, ordinary taxpayers sell used cars.

General taxpayers selling used cars are divided into general tax and simple tax. When ordinary taxpayers sell used cars, the tax rate of 13% shall be applied to collect VAT under the following circumstances:

General taxpayers sell the used fixed assets they bought after June 65438+ 10/2009;

General taxpayers have deducted the input tax in accordance with the regulations for selling cars that have been subject to consumption tax since August 20 13/day.

General taxpayers selling their used cars can be taxed at a reduced rate of 2% from 3% in a simple way under the following four circumstances:

Taxpayers are small-scale taxpayers when purchasing fixed assets, and sell the fixed assets after being identified as ordinary taxpayers.

General taxpayers have the taxable behavior of collecting value-added tax according to the simple method, selling fixed assets that cannot be deducted, and failing to deduct the input tax according to the regulations.

General taxpayers sell their fixed assets that have been used and obtained before the pilot reform of the camp, in accordance with the current value-added tax policy related to secondhand goods.

General taxpayers who were not included in the pilot project to expand the scope of VAT deduction before 65438 in 2008+3 February 20081sold used fixed assets purchased before 65438 in 2008+3 February 20081.

Second, small-scale taxpayers sell used cars.

Small-scale taxpayers who sell their used fixed assets are subject to VAT at a reduced rate of 2%; Taxpayers who sell their used fixed assets and apply the simple tax rate of 3% minus 2% to collect value-added tax can give up tax reduction and pay value-added tax at the simple tax rate of 3%, and can issue special invoices for value-added tax.

Third, individuals sell used cars.

Sales of used goods are exempt from value-added tax. Articles for personal use refer to articles used by other individuals themselves.

Fourth, second-hand car distribution enterprises.

Taxpayers who are allowed to engage in the second-hand car distribution business after approval, in accordance with the relevant provisions of the Regulations on Motor Vehicle Registration, claim that the second-hand car is registered in their own name when they buy it, and then registered in the buyer's name when they sell it, which belongs to the act of selling goods stipulated in the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), and the value-added tax should be levied according to the existing regulations.

Entrusted taxpayers to sell used cars as agents. Value-added tax shall not be levied if the following conditions are met at the same time. If the following conditions are not met at the same time, the value-added tax will be levied on the sales amount:

The trustee does not pay the principal in advance;

The entrusting party will directly issue a unified invoice for second-hand car sales to the buyer;

The entrusted party shall settle the payment with the entrusting party according to the price actually paid by the buyer and the value-added tax (the value-added tax levied by the customs if the goods are imported and sold by the agent), and collect the handling fee.

Current preferential policies: From May 1 day to February 3 1 day, 2023, taxpayers engaged in second-hand car distribution will be charged with value-added tax at a reduced rate of 3% according to the simple method, and the tax will be reduced from 2% to 0.5%. This preferential policy does not include enterprises that auction, broker and evaluate used cars.

Content source: China Tax News, new media, published by Deep Space Network.