一、二手車經銷商收購二手車增值稅可以抵扣嗎

按照《二手車流通管理辦法》（商務部令2005年第2號公布）規定，二手車經銷企業銷(xiao)售(shou)二(er)手車(che)(che)時，應當向買(mai)方開具稅(shui)務機關監(jian)制(zhi)的統(tong)一(yi)發票(piao)。因二(er)手車(che)(che)銷(xiao)售(shou)統(tong)一(yi)發票(piao)不是有效的增值(zhi)稅(shui)扣稅(shui)憑證，為(wei)維護購買(mai)方納(na)稅(shui)人(ren)的進(jin)項抵扣權益，公(gong)告明確，從事二(er)手車(che)(che)經(jing)銷(xiao)業(ye)務的納(na)稅(shui)人(ren)除按規(gui)定開具二(er)手車(che)(che)銷(xiao)售(shou)統(tong)一(yi)發票(piao)外(wai)，購買(mai)方索(suo)取增值(zhi)稅(shui)專(zhuan)用發票(piao)的，納(na)稅(shui)人(ren)應當為(wei)其開具征收(shou)率為(wei)0.5%的增值(zhi)稅(shui)專(zhuan)用發票(piao)。

需要注意的是，根(gen)據(ju)《中華人(ren)民共和國增(zeng)值稅暫行條例》相關規定，如果購買方為消費者個人(ren)，從事二手車經銷業務的納(na)稅人(ren)不得為其開具增(zeng)值稅專用發票。

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一(yi)般納(na)稅(shui)(shui)(shui)人在(zai)辦理增值(zhi)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報時，減按0.5%征(zheng)收率(lv)征(zheng)收增值(zhi)稅(shui)(shui)(shui)的銷售(shou)額(e)，應(ying)(ying)當填(tian)寫(xie)在(zai)《增值(zhi)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報表(biao)附列(lie)資料（一(yi)）》（本期(qi)銷售(shou)情況(kuang)明(ming)細）“二、簡易計稅(shui)(shui)(shui)方法計稅(shui)(shui)(shui)”中(zhong)“3%征(zheng)收率(lv)的貨物及(ji)加工修理修配勞務”相應(ying)(ying)欄(lan)次；對應(ying)(ying)減征(zheng)的增值(zhi)稅(shui)(shui)(shui)應(ying)(ying)納(na)稅(shui)(shui)(shui)額(e)，按銷售(shou)額(e)的2.5%計算填(tian)寫(xie)在(zai)《增值(zhi)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報表(biao)（一(yi)般納(na)稅(shui)(shui)(shui)人適用(yong)）》“應(ying)(ying)納(na)稅(shui)(shui)(shui)額(e)減征(zheng)額(e)”及(ji)《增值(zhi)稅(shui)(shui)(shui)減免稅(shui)(shui)(shui)申(shen)報明(ming)細表(biao)》減稅(shui)(shui)(shui)項目(mu)相應(ying)(ying)欄(lan)次。

小規(gui)模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)在(zai)(zai)辦理(li)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)申報時，減(jian)按0.5%征收(shou)率征收(shou)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)的銷售(shou)額(e)，應(ying)(ying)(ying)當填(tian)寫在(zai)(zai)《增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)申報表（小規(gui)模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)適用(yong)(yong)）》“應(ying)(ying)(ying)征增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)不(bu)含稅(shui)(shui)(shui)(shui)(shui)銷售(shou)額(e)（3%征收(shou)率）”相(xiang)應(ying)(ying)(ying)欄(lan)(lan)次；對(dui)應(ying)(ying)(ying)減(jian)征的增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)應(ying)(ying)(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)額(e)，按銷售(shou)額(e)的2.5%計算填(tian)寫在(zai)(zai)《增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)申報表（小規(gui)模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)適用(yong)(yong)）》“本(ben)期應(ying)(ying)(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)額(e)減(jian)征額(e)”及《增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)減(jian)免稅(shui)(shui)(shui)(shui)(shui)申報明(ming)細表》減(jian)稅(shui)(shui)(shui)(shui)(shui)項目相(xiang)應(ying)(ying)(ying)欄(lan)(lan)次。

二、二手車經銷商銷售二手車增值稅計算公式

為提(ti)高(gao)新出臺二(er)手(shou)車(che)(che)經銷(xiao)業務減(jian)(jian)征(zheng)增值稅政策執行(xing)的(de)確定(ding)性和統一性，公告明確，自(zi)2020年5月1日至2023年12月31日，從事(shi)二(er)手(shou)車(che)(che)經銷(xiao)業務的(de)納稅人銷(xiao)售(shou)其(qi)收購的(de)二(er)手(shou)車(che)(che)，減(jian)(jian)按0.5%征(zheng)收率征(zheng)收增值稅，并按下列公式計算銷(xiao)售(shou)額：

銷售額(e)＝含稅銷售額(e)/（1+0.5%）

同(tong)時，為規范征管，本公告發布(bu)后新出臺的增值稅征收(shou)率(lv)變(bian)動政策，均比照上(shang)述公式原理計算銷(xiao)售(shou)額(e)。