中國汽車流通協會建議減免二手車增值稅或以三年為期
中國汽車流通協會日前向財政部遞交《關於調整二手車交易增值稅政策的建議函》,建議調整二手車增值稅政策,或先行給予二手車經銷商企業3年期的免稅政策。
該協會提出兩種改進方案。方案一是將現有的全額徵收改為差額徵收增值稅,實行一般計稅、差額扣除的方法計算繳納增值稅,對二手車經銷企業收購二手車的收購價格在銷售額中進行差額扣除,以扣除後的餘額為銷售額。方案二是先行給予二手車經銷商在2023年前減免增值稅政策,扶持二手車經銷商企業發展,以二手車市場的發展帶動新車銷售。
該協會認為,受稅收政策問題的制約,長期以來二手車經銷商業務無法規模化發展,二手車經營主體「小、散、亂」的問題得不到根本解決,以個人之間和經紀公司中介服務交易為主的模式佔全部交易量90%以上;以廠家品牌認證二手車為代表的經銷企業市場份額不足10%。
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