从事二手车经销，如何享受增值税优惠？申报表如何填写？

Core Viewpoint - The article discusses the VAT preferential policy for second-hand car dealers, detailing the reduced VAT rate and the necessary procedures for tax declaration [2][5]. Group 1: VAT Policy for Second-Hand Car Dealers - From May 1, 2020, to December 31, 2027, second-hand car dealers can apply a reduced VAT rate of 0.5% instead of the standard 3% on the sale of second-hand cars [2]. - Second-hand cars are defined as vehicles that have completed registration and are sold before reaching the mandatory scrapping standard, with specific regulations outlined by the State Council [2]. Group 2: Sales Calculation and Invoicing - The sales amount for VAT calculation is determined by the formula: Sales Amount = Tax-Inclusive Sales Amount / (1 + 0.5%) [3]. - Dealers must issue a unified invoice for second-hand car sales, and if the buyer requests a special VAT invoice, it should also reflect the 0.5% VAT rate [3][4]. Group 3: Tax Declaration Procedures - General taxpayers must report the sales amount under the section for "3% tax rate goods and processing services" in the VAT declaration form, and the corresponding VAT reduction should be calculated at 2.5% of the sales amount [6]. - Small-scale taxpayers should report the sales amount in the section for "VAT-exempt sales amount (3% tax rate)" in their applicable VAT declaration form, with the VAT reduction also calculated at 2.5% [7]. Group 4: Policy References - The article references several official announcements regarding VAT policies for second-hand car sales, including the 2020 and 2023 announcements from the Ministry of Finance and the State Taxation Administration [9].