购买二手车，需要缴纳车辆购置税吗？

Group 1 - The article discusses whether vehicle purchase tax is required when buying a second-hand car, stating that if the vehicle has already been taxed, no additional tax is needed [1][2] - According to the Vehicle Purchase Tax Law, tax is levied once, and vehicles that have already been taxed are exempt from further taxation [1] - If a vehicle that was previously exempt or had reduced tax status is transferred or its purpose changed, the new owner must pay the vehicle purchase tax before registration [2] Group 2 - For agricultural products, only enterprises classified as deep processing can use the agricultural product deduction module, which allows a 1% additional deduction [7] - The process for selecting agricultural product deductions involves logging into the electronic tax bureau and confirming the invoice status [7] - Export enterprises are eligible for VAT exemption and refund policies for exported goods, including those related to foreign aid and overseas investment [9][11] Group 3 - Enterprises exporting goods for foreign aid must provide standard documentation for VAT refund applications without needing additional special materials [13] - The relevant policies for VAT and consumption tax on exported goods are outlined in official notifications from the Ministry of Finance and the State Taxation Administration [14][15]