Core Viewpoint - The article discusses the simplified tax collection policy applicable to all taxpayers engaged in the sale of used goods, including the specific tax rates and invoicing requirements for different categories of sellers [3]. Group 1: Tax Policy for Used Goods - All taxpayers selling used goods (excluding used car dealerships) can apply a simplified tax collection policy with a reduced VAT rate of 2%, calculated from a standard rate of 3% [4]. - The formula for calculating the taxable amount is: - Sales Amount = Tax-Inclusive Sales Amount / (1 + 3%) - Tax Payable = Sales Amount × 2% [4]. Group 2: Special Case for Used Car Dealerships - From May 1, 2020, to December 31, 2027, used car dealerships selling acquired used cars can apply a reduced VAT rate of 0.5%, calculated from a standard rate of 3% [5]. - The formula for calculating the taxable amount for used car sales is: - Sales Amount = Tax-Inclusive Sales Amount / (1 + 0.5%) - Tax Payable = Sales Amount × 0.5% [5]. - Used car dealerships must issue a unified invoice for used car sales and can provide a VAT special invoice at a 0.5% rate if requested by the buyer, except for individual consumers [5]. Group 3: Policy References - The article references several policy documents that outline the applicable tax rates and simplified collection methods, including: - Notice from the Ministry of Finance and the State Administration of Taxation regarding the application of low VAT rates and simplified collection methods [6]. - Announcements from the State Administration of Taxation regarding the simplification of VAT rates [6].