The VAT rate of second-hand car invoices is 3% for small-scale taxpayers and 16% for general taxpayers. When calculating the specific tax payable, it is also necessary to subtract the tax that should be deducted from the reduction and exemption items.

Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. Value-added tax is simply levied on small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the levy rate.

Small-scale taxpayers who sell used cars do not apply for preferential treatment, and the VAT rate is 3%. If they apply for preferential treatment, the VAT rate will be reduced from 3% to 2% with the approval of the tax bureau. The sale of used cars mainly involves the collection of value-added tax at the applicable tax rate, the collection of value-added tax by half, the collection of value-added tax at a reduced rate of 2% and the exemption of value-added tax.

The calculation formula of value-added tax for ordinary taxpayers to buy used cars is:

1, purchase price /( 1+ tax rate) * tax rate = tax payable;

2. The calculation formula of VAT for small-scale taxpayers buying used cars is: purchase price /( 1+ tax rate) * tax rate /( 1- applicable tax rate) = tax payable. That is, the general taxpayer directly divides the tax rate to calculate the tax amount, while the small-scale taxpayer must first divide the tax rate and then subtract the applicable tax rate to get the final tax amount.

Small-scale taxpayers can enjoy low tax rate concessions. Generally speaking, the preferential tax rate enjoyed by small-scale taxpayers is 5%, 10% or 17%, which all depend on the tax rate level of taxpayers in different periods.

Matters needing attention in second-hand car trading are as follows:

1. The seal of the owner applying for ownership is inconsistent with that of the original registered owner;

2, unauthorized modification, modification and change the weight of goods, the number of passengers;

3. The violation is not handled, the accident is not closed or the public security organ has doubts about the vehicle;

4. Those who have reached the retirement age (cars that have reached the retirement age but are in good technical condition and used for their own use are allowed to go through the transfer registration within two years after reaching the retirement age after passing the special inspection, but the transfer registration is not allowed);

5, did not participate in regular inspection or inspection unqualified;

6. The new car has been in the household for less than three months (less than two years after the initial registration of the imported car, unless the court decides);

7, the people's court notice of freezing or mortgage is not full;

8. The vehicle accused of purchasing has no "Declaration License";

9. Imported cars are under customs supervision and have not been released from supervision.

Second-hand car transaction tax, how to pay the tax is as follows;

1, the relevant departments have made new regulations on the value-added tax of used motor vehicles: taxpayers selling used motor vehicles, motorcycles and yachts for which consumption tax is levied, if the price exceeds the original value, the value-added tax will be levied at a reduced rate of 4%; If the selling price does not exceed the original value, the value-added tax shall be exempted. Business units selling used motor vehicles, motorcycles and yachts shall be subject to VAT at a reduced rate of 4%.

2, vehicle purchase tax payment certificate, the scope of tax payment includes the purchase, import, self-production, gift, reward or other means of self-use taxable vehicles. When buying used cars, it must be noted that these forms of vehicles must have tax payment vouchers;

3. Vehicle and vessel use tax certificate, as a well-known tax, I won't go into details;

4. Road maintenance fee voucher, but with the continuous improvement of China's refined oil mechanism, this fee has been incorporated into the fuel surcharge;

5. Vehicle insurance policy refers to the insurance certificate provided by the insurance company for vehicles.

Small-scale identification criteria are as follows:

1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales;

2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan;

3. Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers;

4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.

To sum up, the tax payment period of VAT is 1 day, 3rd, 5th, 1 day, 1 5th,1month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

Legal basis:

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

Agricultural products such as grain, edible vegetable oil and edible salt;

Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;

Books, newspapers, magazines, audio-visual products and electronic publications;

Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;

Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.