1. When general taxpayers sell fixed assets for their own use that have been deducted from the input tax, they shall collect VAT at the applicable tax rate and issue special VAT invoices;

2. When ordinary taxpayers sell their used fixed assets, the policy of collecting value-added tax at the rate of 3% reduced by 2% by the simple method shall be applied, and ordinary invoices shall be issued, and special invoices for value-added tax shall not be issued;

3. Small-scale taxpayers selling their used fixed assets shall issue ordinary invoices, and shall not issue special VAT invoices on behalf of the tax authorities;

4. Taxpayers who sell their used fixed assets and apply the simplified method of reducing the tax rate by 3% to collect the value-added tax may give up the tax reduction and pay the value-added tax according to the simplified method of reducing the tax rate by 3%, and may issue special invoices for value-added tax.

The company's vehicle transfer procedures are as follows:

1, according to the transaction. Pay second-hand car transaction tax. Private household charges 1%, Gong Hu 4%;

2. Vehicle external inspection. Drive the vehicle to the vehicle inspection office, carry out external inspection, license plate extension, license plate removal, and take photos of the vehicle, post them on the inspection record, and enter the transfer hall for filing;

3. License plate selection. After the numbering machine takes the number, it queues up with relevant materials to pay the transfer fee;

4. move out. The required materials include motor vehicle registration, transfer, cancellation registration form or transfer-in application form, inspection record form, original motor vehicle property registration certificate, original driving license, original owner's ID card, original license plate number, vehicle photo, and transfer invoice in trading market.

Legal basis: Article 25 of the Regulations on Motor Vehicle Registration.

If the ownership of a registered motor vehicle is transferred, the owner of the motor vehicle shall apply for transfer registration at the motor vehicle management office within 30 days from the date of delivery of the motor vehicle.

Before applying for transfer registration, the owner of a motor vehicle shall deal with the road traffic safety violations and traffic accidents involving the vehicle.