Core Viewpoint - The article discusses the differences in tax invoice issuance for second-hand vehicle sales between general taxpayers and small-scale taxpayers, highlighting the implications for tax treatment and revenue for businesses [3]. Group 1: General Taxpayer (A Company) - A general taxpayer can issue a regular invoice when selling used fixed assets and is subject to a reduced VAT rate of 2% instead of the standard 3% [5][6]. - The calculation for the taxable amount under the reduced rate is as follows: Sales Amount = Tax-inclusive Sales ÷ (1 + 3%), Taxable Amount = Sales Amount × 2% [8]. - A general taxpayer has the option to forgo the reduced rate and pay VAT at the standard rate of 3%, allowing them to issue a special VAT invoice [8][11]. Group 2: Small-Scale Taxpayer (B Company) - A small-scale taxpayer can sell used vehicles at a reduced VAT rate of 1% and is allowed to issue a special VAT invoice [12]. - The applicable regulations for small-scale taxpayers regarding VAT reductions are outlined in recent announcements from the Ministry of Finance and the State Taxation Administration [12].