If the enterprise is a general taxpayer and sells real estate, the value-added tax is calculated at 9%. If it is a used car, it refers to the cars (including three-wheeled cars and low-speed trucks, that is, the original agricultural transport vehicles), trailers and motorcycles that have been traded and transferred from the completion of registration procedures to the national compulsory scrapping standards. Under normal circumstances, used cars are bought and sold by used car dealers and belong to inventory; Used cars are second-hand fixed assets of non-used car distribution enterprises.
Main ways of selling used cars:
First, second-hand car distribution enterprises buy and sell second-hand cars;
Second, in the form of public bidding, the second-hand car is transferred to the highest bidder through auction enterprises;
The third is to sell used cars through used car brokers;
Fourth, the second-hand car is directly traded, that is, the second-hand car owner sells the car directly to the buyer without going through the distribution enterprise, auction enterprise or brokerage institution.
Basic requirements for second-hand car trading:
Second-hand car trading should sign a contract to clarify the corresponding responsibilities and obligations. After the transaction is completed, the buyer and the seller shall, in accordance with the relevant provisions of the state, apply to the traffic management department of the public security organ for vehicle transfer registration with the following legal documents and vouchers: the identity certificate of the buyer and his agent; Motor vehicle registration certificate; Motor vehicle driver's license; Uniform invoice for second-hand car sales; For vehicles that need to be deregistered, the deregistration certificate of vehicles under customs supervision in People's Republic of China (PRC) and the deregistration certificate of vehicles under customs supervision in China shall be provided.
legal ground
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be implemented in accordance with laws, regulations and provisions of departments authorized by the State Council, and in accordance with provisions of administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.