Article 2 of State Taxation Administration of The People's Republic of China's Notice on Unifying the Style of Used Car Sales Invoice (Guoshuihan [2005] No.693) stipulates that the unified invoice for used car sales shall be issued by the following users:

(1) The second-hand car trading market, including the second-hand car trading between second-hand car brokerage institutions and individual consumers, shall be uniformly issued by the second-hand car trading market if invoices need to be issued.

(2) Distribution enterprises engaged in second-hand car trading, including automobile production and sales enterprises engaged in second-hand car trading.

(3) Auction companies engaged in second-hand car auction activities.

Notice on Promoting Convenient Trading of Used Cars by General Offices of Ministry of Finance, Ministry of Industry and Information Technology, Ministry of Public Security, National Development and Reform Commission, State Administration for Industry and Commerce, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, Ministry of Environmental Protection, Ministry of Transport, China Insurance Regulatory Commission, China Banking Regulatory Commission and Ministry of Commerce (Shang Jian Zi [2065438+06] No.8). Article 3 stipulates that if the second-hand car trading is conducted through the second-hand car trading market, second-hand car distribution enterprises, auction enterprises or brokerage institutions, the unified invoice for second-hand car sales shall be issued in the above-mentioned market, the location of the enterprise or the location of the seller. If the current policy allows the issuance of special VAT invoices and the buyer asks for them, ordinary taxpayers can issue special VAT invoices when selling used cars, and small-scale taxpayers can issue special VAT invoices.

Article 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Several Issues Concerning the Management of VAT Invoice (State Taxation Administration of The People's Republic of China Announcement No.45, No.20 1 7) stipulates that from April 20 181day, used car trading markets, used car distribution enterprises, brokerage institutions and auction enterprises will issue unified invoices for used car sales through the new VAT invoice management system.

According to the above regulations, the unified invoice for second-hand car sales is issued by the second-hand car trading market, second-hand car distribution enterprises, brokerage institutions and auction enterprises through the new VAT invoice management system, and the national tax authorities do not issue unified invoices for second-hand car sales.

Note: The unified invoice for second-hand car sales only includes the second-hand car sales price and value-added tax. The second-hand car market or auction company will charge transfer fees to consumers when handling the transfer formalities, and the appraisal and evaluation institutions of second-hand cars will also charge evaluation fees. These two expenses should not be superimposed on the unified invoice for second-hand car sales, but should be separately issued to consumers as service invoices supervised by the local tax bureau.

Can the unified invoice for used car sales be deducted?

The unified invoice for second-hand car sales cannot be deducted from the value-added tax.

VAT deduction voucher refers to special VAT invoice, special customs payment letter for VAT import, agricultural product purchase invoice, agricultural product sales invoice, railway transportation expense settlement voucher and tax payment voucher, excluding the unified invoice for used car sales.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 8 The value-added tax paid or borne by taxpayers for purchasing goods or accepting taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax.

The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) When purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax should also be calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase invoice or sales invoice of agricultural products. The calculation formula of input tax is as follows:

Input tax = purchase price × deduction rate

(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. The calculation formula of input tax is as follows:

Input tax = transportation expense amount × deduction rate

The adjustment of deduction items and deduction rate shall be decided by the State Council.