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Announcement of the Ministry of Finance and the State Taxation Administration on the Relevant Value-Added Tax Policy for the Dealing of Used Vehicles [Effective]
财政部、税务总局关于二手车经销有关增值税政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on the Relevant Value-Added Tax Policy for the Dealing of Used Vehicles 

财政部、税务总局关于二手车经销有关增值税政策的公告

(Announcement No. 17 [2020] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2020年第17号)

下跌你应该笑还是哭

离婚不离婚是人家自己的事

For the purpose of promoting automobile consumption, the relevant value-added tax (“VAT”) policy for the dealing of used vehicles is hereby announced as follows: 为促进汽车消费,现就二手车经销有关增值税政策公告如下:
From May 1, 2020 to December 31, 2023, where a taxpayer engaging in the dealing of used vehicles sells a used vehicle it purchases, the VAT thereon shall be levied at a reduced rate of 0.5% instead of being levied previously at a reduced rate of 2% from 3% under the simple method. 自2020年5月1日至2023年12月31日,从事二手车经销的纳税人销售其收购的二手车,由原按照简易办法依3%征收率减按2%征收增值税,改为减按0.5%征收增值税。
For the purpose of this Announcement, “used vehicles” means the vehicles which are traded and whose ownership is transferred during the period from the completion of the registration formalities to the date when the state compulsory discarding standards are satisfied, and the specific scope shall be governed by the measures for the administration of used vehicle circulation issued by the commerce department of the State Council. 本公告所称二手车,是指从办理完注册登记手续至达到国家强制报废标准之前进行交易并转移所有权的车辆,具体范围按照国务院商务主管部门出台的二手车流通管理办法执行。
 特此公告。
Ministry of Finance 财政部
State Taxation Administration 税务总局
April 8, 2020北大法宝,版权所有 2020年4月8日
     
     
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