Core Viewpoint - Uxin Group, a leading used car retailer in China, has launched trial operations for its fifth used car warehouse store in Jinan, Shandong, marking a significant step in its offline expansion strategy [1][3]. Group 1: Project Overview - The new facility in Jinan covers an area of approximately 40,000 square meters and can display and sell over 1,000 vehicles simultaneously [1]. - The project includes an advanced used car remanufacturing factory and a warehouse-style large sales venue, covering the entire process from selection, purchase, inspection, preparation, exhibition, to after-sales [1][3]. Group 2: Strategic Expansion - This Jinan project follows previous expansions in Xi'an, Hefei, Wuhan, and Zhengzhou, indicating Uxin's steady replication and expansion of its "offline warehouse large sales venue + online national purchase" business model across the country [1]. - The trial operation of the Jinan project is expected to enhance Uxin's supply chain capabilities, delivery capabilities, and vehicle preparation levels in the East China region [1]. Group 3: Market Context - Jinan, as the capital of Shandong Province, has seen rapid development in its automotive industry, with the total number of motor vehicles exceeding 4 million, making it a significant automotive consumption market [3]. - The establishment of high-standard used car remanufacturing factories and warehouse large sales venues will further strengthen and complement Jinan's automotive industry chain, promoting the scale, branding, and standardization of used car consumption in the region [4].

Advertising Services - The article discusses the business activities related to advertising, which include the promotion of clients' products, services, cultural programs, or announcements through various media such as books, newspapers, magazines, television, and the internet [3]. Entertainment Services - It outlines the provision of venues and services for entertainment activities, including nightclubs, bars, and various recreational activities like bowling and golf [4]. Cultural Construction Fee - The article addresses the calculation basis and methods for the cultural construction fee, which is relevant for businesses involved in cultural activities [5]. Tax Filing and Payment - It explains that the deadline for filing and paying the cultural construction fee aligns with the VAT filing deadline, and payments can be made through electronic tax services or at tax offices [8]. Exemptions and Reductions - The article mentions that since May 1, 2016, small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) may be exempt from or have reduced cultural construction fees [9]. Taxpayer Evaluation - It details the criteria for businesses to be rated as A-level taxpayers, which includes maintaining proper accounting records and timely tax payments. Certain conditions can disqualify a business from receiving this rating [18][19]. Second-hand Car Tax Policy - The article highlights a tax incentive for second-hand car dealers, allowing them to pay VAT at a reduced rate of 0.5% instead of the standard 3% until December 31, 2027 [21].

Core Viewpoint - The article discusses the VAT preferential policy for second-hand car dealers, detailing the reduced VAT rate and the necessary procedures for tax declaration [2][5]. Group 1: VAT Policy for Second-Hand Car Dealers - From May 1, 2020, to December 31, 2027, second-hand car dealers can apply a reduced VAT rate of 0.5% instead of the standard 3% on the sale of second-hand cars [2]. - Second-hand cars are defined as vehicles that have completed registration and are sold before reaching the mandatory scrapping standard, with specific regulations outlined by the State Council [2]. Group 2: Sales Calculation and Invoicing - The sales amount for VAT calculation is determined by the formula: Sales Amount = Tax-Inclusive Sales Amount / (1 + 0.5%) [3]. - Dealers must issue a unified invoice for second-hand car sales, and if the buyer requests a special VAT invoice, it should also reflect the 0.5% VAT rate [3][4]. Group 3: Tax Declaration Procedures - General taxpayers must report the sales amount under the section for "3% tax rate goods and processing services" in the VAT declaration form, and the corresponding VAT reduction should be calculated at 2.5% of the sales amount [6]. - Small-scale taxpayers should report the sales amount in the section for "VAT-exempt sales amount (3% tax rate)" in their applicable VAT declaration form, with the VAT reduction also calculated at 2.5% [7]. Group 4: Policy References - The article references several official announcements regarding VAT policies for second-hand car sales, including the 2020 and 2023 announcements from the Ministry of Finance and the State Taxation Administration [9].