在二手车交易场景中，企业将车辆卖给个人，涉及哪些税费种？

Core Viewpoint - The article discusses the tax implications for businesses involved in the sale of second-hand vehicles, detailing various tax rates and regulations applicable to such transactions [3][7][9]. Tax Types and Rates - Value-Added Tax (VAT): Businesses selling second-hand vehicles are subject to a reduced VAT rate of 0.5% from May 1, 2020, to December 31, 2027. The sales amount is calculated using the formula: Sales Amount = Tax Sales Amount / (1 + 0.5%) [3][4]. - Urban Maintenance and Construction Tax: The tax rate varies based on the location of the taxpayer, with rates of 7% for urban areas, 5% for county towns, and 1% for other locations [7]. - Education Fee Surcharge: This is charged at a rate of 3% based on the actual VAT, business tax, and consumption tax paid [7]. - Local Education Surcharge: This is calculated at 2% of the actual VAT, business tax, and consumption tax paid within the province [7]. - Stamp Duty: No stamp duty is required for the sale of second-hand vehicles as the contracts do not fall under the taxable scope [8]. - Corporate Income Tax: The standard rate is 25%, but small and micro enterprises may benefit from a reduced rate of 5% under certain conditions [9][10]. Additional Information - The article highlights that from January 1, 2023, to December 31, 2027, small-scale VAT taxpayers and small micro enterprises can enjoy a 50% reduction in various taxes, including urban maintenance and construction tax, property tax, and education fees [10].