北京时间12月17日，中国领先的二手车零售商优信集团（纳斯达克：UXIN）发布公告，宣布其在山东济南建设的二手车仓储工厂店启动试运营，这也是优 信二手车投入运营的第五座仓储大卖场。 济南项目是优信继西安、合肥、武汉、郑州之后布局的又一家线下大型仓储工厂店，标志着优信"线下仓储大卖场+线上全国购"的业务模式正在全国范围内 稳步复制和扩张。项目启动试运营后，将进一步提升优信在华东区域的供应链能力、交付能力以及车辆整备水平，同时也将为区域消费者带来放心、省心的 一站式二手车消费体验。 作为山东省省会城市，济南近年来汽车产业发展势头迅速。全市机动车保有量已突破400万辆，是山东省重要的汽车消费市场和汽车消费增长点。同时，济 南正加快完善汽车产业链体系，吸引整车制造、关键零部件、汽车电子等多领域企业集聚，产业链条不断拓展升级。高标准二手车整备工厂与仓储大卖场的 落地，将进一步增强和补充济南汽车产业链，推动区域二手车消费向规模化、品牌化、标准化方向发展。 财经频道更多独家策划、专家专栏，免费查阅>> 责任编辑：栎树 2025年1月，优信集团与济南市历城区人民政府、济南发展国有工业资产经营有限公司签署合作协议，共同打造二手 ...

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].