销售旧货，应如何开票缴税？

Core Viewpoint - The article discusses the responsibilities of taxpayers under the fixed quota system when their business revenue exceeds the set limits and the implications of tax regulations on luxury car sales and R&D expense deductions. Group 1: Taxpayer Responsibilities - Taxpayers under the fixed quota system must report any business revenue or income that exceeds the set quota to the tax authorities. Failure to do so may result in tax recovery and penalties [10] - If a taxpayer's revenue exceeds the quota for consecutive tax periods, the tax authorities are required to reassess the taxpayer's quota [10] Group 2: Luxury Car Tax Regulations - The regulations state that entities and individuals selling ultra-luxury cars to consumers are classified as taxpayers in the retail segment for ultra-luxury cars [11] - New tax policies regarding the sale of second-hand ultra-luxury cars indicate that no consumption tax will be levied on these transactions starting from July 20, 2025 [12] Group 3: R&D Expense Deductions - Certain industries, such as accommodation and catering, are not eligible for the R&D expense deduction policy [15] - Market research expenses prior to formal R&D activities are not eligible for tax deductions [17] - R&D expenses incurred during failed projects can still qualify for tax deductions [24] - Companies must accurately separate R&D expenses from operational expenses to qualify for the deduction [26] - Special income from by-products during R&D must be deducted from the total R&D expenses when calculating deductions [29] - Wages for outsourced R&D personnel can be included in the R&D expense deductions [32]