欢迎扫描下方二维码关注： 二手车，是指从办理完注册登记手续至达到国家强制报废标准之前进行交易并转移所有权的车辆。 图片 公司销售二手车发票 应该由谁开具呢？ 图片 作用： 车辆过户的必备凭证 开具方： 二手车交易市场 《二手车销售统一发票》 结论： 销售方需要去二手车交易市场开具《二手车销售统一发票》并交给购买方。《二手车销售统一发票》仅用于过户凭 证。 增值税发票 作用： 购买方入账的依据 开具方： 出售二手车的公司 结论： 购买方取得的《二手车销售统一发票》不能用于增值税进项税额抵扣。如需抵扣，可以再由销售公司开具增值税专用 发票。 对于非二手车经销的小规模纳税人 其销售自己使用过的二手车可以选择 3%征收率减按1% 缴纳增值税。 对于非二手车经销的一般纳税人 其销售自己使用过的二手车，如果该车辆购进时其进项税额属于不得抵扣且未抵扣情形的，其可以按照简易办法 3%征收 率减按2% 缴纳增值税；除此之外，其应按照 13% 税率缴纳增值税。 对于从事二手车经销的纳税人 其销售收购的二手车，可以按照简易办法依 3%征收率按0.5% 缴纳增值税。 增值税缴纳的三种情形 1 2 3 来源：新疆税务 来源 新疆税务 ...

Core Viewpoint - The article discusses the tax incentives for companies and individual businesses that employ disabled individuals, specifically focusing on the VAT refund policy for such employers [11][12]. Group 1: Tax Incentives for Employment of Disabled Individuals - The policy allows units and individual businesses that employ disabled individuals to receive VAT refunds based on the number of disabled individuals they employ [11][12]. - The monthly VAT refund limit is determined by the local tax authority, based on the applicable minimum wage standard multiplied by four [12]. - Employers must ensure that at least 25% of their workforce consists of disabled individuals, with a minimum of 10 disabled employees for general businesses and 5 for blind massage institutions [18]. Group 2: Conditions for Enjoying Tax Benefits - Employers must sign labor contracts of at least one year with each disabled employee and pay their social insurance contributions [18][19]. - The tax credit is not available to employers with a tax credit rating of C or D [20]. - Employers can choose between different tax incentive policies but cannot combine them; once selected, the choice is binding for 36 months [21]. Group 3: Application Process for VAT Refund - Eligible VAT general taxpayers can apply for VAT refunds through online and offline channels, including the electronic tax bureau [24]. - First-time applicants must provide documentation, including a tax qualification record and proof of employment for disabled individuals [25]. - Required documents for VAT refund applications include a refund application form and proof of social insurance payments for disabled employees [26]. Group 4: Policy References - The policy is based on the Ministry of Finance and the State Administration of Taxation's notifications regarding VAT incentives for the employment of disabled individuals [27].

Core Viewpoint - The article provides a comprehensive overview of the consumption tax and VAT regulations related to refined oil products, including specific tax rates and invoicing requirements for various types of refined oils [2][3][4][6]. Taxation on Refined Oil Products - Gasoline is subject to a consumption tax at a fixed rate of 1.52 yuan per liter, including both automotive and aviation gasoline [2]. - Diesel is taxed at a fixed rate of 1.20 yuan per liter, covering various types of diesel fuels [2]. - Naphtha, used as a chemical raw material, is also taxed at a fixed rate of 1.52 yuan per liter [2]. - Solvent oil is taxed at a fixed rate of 1.52 yuan per liter, applicable to oils used in various industrial applications [2]. - Aviation kerosene is taxed at a fixed rate of 1.20 yuan per liter, with a temporary suspension of tax collection [2]. VAT Regulations - All sales of refined oil products are subject to a VAT rate of 13% [4]. Invoicing Requirements for Refined Oil - Since March 1, 2018, all refined oil invoices must be issued through the new VAT invoice management system [6]. - Invoices must clearly state "refined oil" in the upper left corner, and include the correct commodity code starting with "107" [6][7]. - The quantity must not be zero, and the unit must be either "ton" or "liter" [7]. - The purchaser's information must be complete, including the taxpayer identification number [7].

Core Viewpoint - The article discusses the tax implications and benefits related to interest income and the employment of disabled individuals, emphasizing the importance of accurate income recognition and the available tax incentives for businesses that hire disabled workers [7][13]. Group 1: Interest Income Recognition - Interest income must be recognized based on the contractually agreed date, regardless of whether the payment has been received [7]. - Failure to accurately record income can lead to underpayment of taxes, resulting in potential penalties and credit rating impacts [7]. - The definition of interest income includes various forms such as deposit interest, loan interest, and bond interest, which are recognized when due according to the contract [6][7]. Group 2: Tax Incentives for Employing Disabled Individuals - Tax incentives are available for businesses that employ disabled individuals, allowing for a refund of value-added tax (VAT) based on the number of disabled employees [13][14]. - The refund limit for VAT is determined by the local minimum wage standard, set at four times the monthly minimum wage [14][15]. - Specific conditions must be met to qualify for these tax benefits, including maintaining a certain percentage of disabled employees and signing labor contracts [20][24]. Group 3: Application Process for Tax Benefits - Eligible taxpayers can apply for VAT refunds through online and offline channels, providing necessary documentation to the tax authorities [27][28]. - Required documents include tax qualification forms and proof of employment for disabled individuals, ensuring compliance with the regulations [28][29]. - The policy is governed by specific regulations aimed at promoting the employment of disabled individuals, highlighting the government's commitment to supporting this initiative [30].