文档介绍：二手车减税流程
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearboo
二手车减税流程
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
销售旧机动车减税工程备案流程
来源：
日期：2022-09-09
 
一、优惠内容
一般纳税人销售自己使用过的2022年12月31日以前购进的汽车、摩托车，按简易方法依4%征收率减半征收增值税；一般纳税人销售自己使用过的属于条例第十条规定不得抵扣且尚未抵扣进项税额的汽车、摩托车，按简易方法依4%征收率减半征收增值税；小规模纳税人销售自己使用过的汽车、摩托车，减按2%征收率征收增值税。
二、业务性质
 备案类。
三、政策依据
?财政部 国家税务总局关于全国实施增值税转型改革假设干问题的通知?〔财税[2022]170号〕、?财政部国家税务总局关于局部货物适用增值税低税率和简易方法征收增值税政策的通知?〔财税[2022]9号〕
四、适用对象
出售销售适用过的汽车、摩托车的。符合减税政策规
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive