There are mainly three tax-related provisions related to automobile sales in the document of "VAT reform". First, Article 22 of the Pilot Implementation Measures for Changing the Business Tax of Transportation Industry and Some Modern Service Industries to VAT stipulates: "The following input tax amounts are allowed to be deducted from the output tax amount: (1) The VAT amount indicated on the special VAT invoice (including the special VAT invoice for goods transportation industry and the uniform invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller or provider." Second, Article 2 of the Notes on the Scope of Taxable Services stipulates: "The input tax amount of motorcycles, automobiles and yachts subject to consumption tax for the personal use of the original VAT general taxpayer is allowed to be deducted from the output tax amount." Third, Article 9 of the Provisions on Relevant Matters Concerning the Pilot Reform of Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries stipulates that in accordance with the pilot implementation measures and the general taxpayers identified in these Provisions, value-added tax shall be levied at the applicable tax rate for the fixed assets purchased or self-made after the pilot implementation date (inclusive) in their own areas; Sales of self-used fixed assets purchased or self-made before the date of implementation of the pilot project in this area will be subject to VAT at a rate of 4%. Used fixed assets refer to the fixed assets that have been depreciated by taxpayers according to the financial accounting system.

according to the above regulations, automobile sales enterprises need to pay attention to the following five aspects.

first, automobile sales enterprises should adopt new marketing promotion strategies in time to improve sales performance. For example, timely launch of "trade-in" business. Assuming that a company has a batch of used cars, the automobile sales enterprise can advise customers to sell the old cars and buy new ones as soon as possible, so that customers can immediately increase a deductible input tax when they get the new ones. This not only stimulates the demand for automobile consumption, but also indirectly contributes to the cause of environmental protection by promoting the trade-in of old cars.

second, make preparations to ensure the smooth deduction of input tax. After August 1st, there may be more general VAT taxpayers buying cars in the name of the company, so as to offset the VAT. Therefore, automobile sales enterprises should get in touch with the competent tax authorities in time to ensure that the unified invoice for tax-controlled motor vehicle sales issued to customers can be certified by the tax authorities, and at the same time remind the general VAT taxpayers who buy cars to certify and declare the deduction of input tax in strict accordance with the prescribed time limit after obtaining the invoice.

thirdly, issue and collect invoices in strict accordance with the time stipulated by laws and regulations. In the process of sales, there may be cases where individual customers have completed the procedures of payment and car delivery before August 1, but the automobile sales enterprises are required to issue invoices after August 1. Here, the automobile sales enterprises are reminded that invoices should be issued in strict accordance with the invoice issuing time stipulated in the invoice management measures, the provisional regulations on value-added tax and the implementation rules, and there should be no artificial delay. Otherwise, if a customer buys a car before August 1st, but obtains an invoice and deducts the input tax after August 1st, resulting in the loss of national tax, the automobile sales enterprise is suspected of not issuing an invoice according to the regulations and may be punished by fines.

what should automobile sales enterprises do if they really encounter this kind of business? Customers are advised to pay the deposit or payment in advance and pick up the car after August 1. According to the provisions of Article 38 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, goods are sold by way of advance payment, and the time when the VAT liability occurs is the day when the goods are sent out. In this way, after August 1st, the VAT payment obligation of automobile sales enterprises can issue a unified invoice for motor vehicle sales on the day when the car is actually picked up, and customers can deduct the input tax.

fourth, automobile sales enterprises should adjust the business process of test drive in time and accurately declare and deduct the input tax. At present, the process of test drive business is as follows: a, buying cars from manufacturers-deducting input tax; B switch to a test drive (issue a unified invoice for motor vehicle sales for yourself)-accrue output tax; C Disposal of test drive-VAT will be levied at half the rate of 4%. According to the new regulations, this process will become: a, buying cars from manufacturers-deducting input tax; B switch to a test drive (issue a unified invoice for motor vehicle sales for yourself)-accrue output tax; C certify and deduct the input tax listed in the unified invoice for motor vehicle sales issued by himself; D Disposal of test drive-17% output tax is accrued.

from the above process analysis, after the implementation of the new regulations, there is an additional input tax deduction link, which has more tax advantages for automobile sales enterprises. For example, an automobile sales company purchased a car with a price of 1, yuan and an input tax of 17, yuan; Take it as a test drive, convert it into fixed assets at the price of 15, yuan (excluding tax) of the new car, and dispose of the test drive at 8, yuan (excluding tax) after half a year.

Before the "VAT reform", the output tax of 17,85 yuan (1.5×17%) should be accrued for the test drive, and the value-added tax of the car should be paid in 85 yuan (17,85 yuan-17, yuan); At the disposal stage, the value-added tax is 16 yuan [8, yuan× (4% ÷ 2)], and the total value-added tax is 245 yuan.

After the "VAT reform", 85 yuan will be paid for the test drive; At the same time, the certification deducts the input tax of 17,85 yuan. The output tax of 13,6 yuan (8, yuan× 17%) is accrued in the disposal link, and the total value-added tax of this business is-3,4 yuan [85+(13,6 yuan-17,85 yuan)], which can be used to offset other output taxes. Through comparative analysis, the input tax of test drive has changed from the original tax payment to the output tax that can be deducted from other businesses, which is a great benefit to automobile sales enterprises.

Fifth, correctly declare and pay VAT when disposing of automobiles. At present, the value-added tax declaration and payment of used cars are generally entrusted by the tax authorities in the used car trading market and levied at a rate of 4% by half. After the "VAT reform", enterprises that dispose of automobiles and the second-hand car trading market should distinguish whether the automobile was purchased before August 1 or later, and pay taxes at the applicable tax rate or levy VAT at a rate of 4% by half.

Further reading: How to buy insurance, which is better, and teach you how to avoid these "pits" of insurance.