| Announcement of the State Taxation Administration on Clarifying Several Issues Concerning the Administration of Collection of Value-Added Tax on the Dealing of Used Vehicles and Other Items | | 国家税务总局关于明确二手车经销等若干增值税征管问题的公告 |
| (Announcement No. 9 [2020] of the State Taxation Administration) | | （国家税务总局公告2020年第9号） |
| The issues concerning the administration of collection of value-added tax (“VAT”) on the dealing of used vehicles and other items are hereby announced as follows: | | 现将二手车经销等增值税征管问题公告如下： |
| I. From May 1, 2020, to December 31, 2023, where a taxpayer engaging in the dealing of used vehicles sells a used vehicle it purchases, it shall be governed by the following provisions: | | 一、自2020年5月1日至2023年12月31日，从事二手车经销业务的纳税人销售其收购的二手车，按以下规定执行： |
| (1) The taxpayer shall be subject to VAT at a reduced levy rate of 0.5%, and the sales amount shall be calculated under the following formula: | | （一）纳税人减按0.5%征收率征收增值税，并按下列公式计算销售额： |
| Sales amount = Sales amount containing tax/(1+0.5%) | | 销售额＝含税销售额/（1＋0.5%） |
| In case of the issuance of any new policy of VAT levy rate change after the issuance of this Announcement, the sales amount shall be calculated according to the principle of the aforementioned formula. | | 本公告发布后出台新的增值税征收率变动政策，比照上述公式原理计算销售额。 |
| (2) The taxpayer shall issue the Uniform Invoice for the Sale of Used Vehicles. If the purchaser requests a special VAT invoice, the taxpayer shall issue a special VAT invoice to which the levy rate of 0.5% applies. | | （二）纳税人应当开具二手车销售统一发票。购买方索取增值税专用发票的，应当再开具征收率为0.5%的增值税专用发票。 |
| (3) When filing a VAT return, a general taxpayer shall fill the sales amount which shall be subject to VAT at the reduced levy rate of 0.5 % in the corresponding column of “Goods and Processing or Repair Labor Services to Which the Tax Rate of 3% Applies” in “II. Tax Calculation through the Simple Tax Computation Method” of the Schedule I to the Value-Added Tax Return; and fill 2.5% of the corresponding reduced amount of VAT payable in the “Reduced Amount of Tax Payable” in the Value-Added Tax Return (Applicable to General Taxpayers) and corresponding column under “Tax Reduction Items” in the Detailed Declaration Form for Value-Added Tax Reduction and Exemption. | | （三）一般纳税人在办理增值税纳税申报时，减按0.5%征收率征收增值税的销售额，应当填写在《增值税纳税申报表附列资料（一）》（本期销售情况明细）“二、简易计税方法计税”中“3%征收率的货物及加工修理修配劳务”相应栏次；对应减征的增值税应纳税额，按销售额的2.5%计算填写在《增值税纳税申报表（一般纳税人适用）》“应纳税额减征额”及《增值税减免税申报明细表》减税项目相应栏次。 |
| When filing a VAT return, a small-scale taxpayer shall fill the sales amount which shall be subject to VAT at the reduced levy rate of 0.5 % in the corresponding column of “Tax-Exclusive Sales Amount Subject to VAT (Levy Rate of 3%)” in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers); and fill 2.5% of the corresponding reduced amount of VAT payable in the “Reduced Amount of Tax Payable for the Current Period” in the Value-Added Tax Return (Applicable to Small-Scale Taxpayers) and corresponding column under “Tax Reduction Items” in the Detailed Declaration Form for Value-Added Tax Reduction and Exemption. | | 小规模纳税人在办理增值税纳税申报时，减按0.5%征收率征收增值税的销售额，应当填写在《增值税纳税申报表（小规模纳税人适用）》“应征增值税不含税销售额（3%征收率）”相应栏次；对应减征的增值税应纳税额，按销售额的2.5%计算填写在《增值税纳税申报表（小规模纳税人适用）》“本期应纳税额减征额”及《增值税减免税申报明细表》减税项目相应栏次。 |
| II. Where a taxpayer is entrusted with the professional disposal of wastes such as garbage, sludge, sewage, and waste gas, that is, the quantitative reduction, resource reclamation, and innocuous disposal of wastes by means of landfill, incineration, purification, and transformation into fertilizers, the application of VAT rates shall be governed by the following provisions: | | 二、纳税人受托对垃圾、污泥、污水、废气等废弃物进行专业化处理，即运用填埋、焚烧、净化、制肥等方式，对废弃物进行减量化、资源化和无害化处理处置，按照以下规定适用增值税税率： |
(1) Where no goods are generated after the professional disposal by means of landfill or incineration, among others, it shall be deemed that the entrusted party provides the “professional technical services” in the “Modern Services” in the Notes on the Sale of Services, Intangible Assets and Immovable Properties (Issued by Document No. 36 [2016], MOF), and the VAT rate of 6% shall apply to the disposal expenses it collects.
．．．．．． | | （一）采取填埋、焚烧等方式进行专业化处理后未产生货物的，受托方属于提供《销售服务、无形资产、不动产注释》（财税〔2016〕36号文件印发）“现代服务”中的“专业技术服务”，其收取的处理费用适用6%的增值税税率。
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