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中国汽车流通协会建议减免二手车增值税或以三年为期
阿思达克 06-19 08:47

中国汽车流通协会日前向财政部递交《关於调整二手车交易增值税政策的建议函》,建议调整二手车增值税政策,或先行给予二手车经销商企业3年期的免税政策。

该协会提出两种改进方案。方案一是将现有的全额徵收改为差额徵收增值税,实行一般计税、差额扣除的方法计算缴纳增值税,对二手车经销企业收购二手车的收购价格在销售额中进行差额扣除,以扣除後的余额为销售额。方案二是先行给予二手车经销商在2023年前减免增值税政策,扶持二手车经销商企业发展,以二手车市场的发展带动新车销售。

该协会认为,受税收政策问题的制约,长期以来二手车经销商业务无法规模化发展,二手车经营主体「小、散、乱」的问题得不到根本解决,以个人之间和经纪公司中介服务交易为主的模式占全部交易量90%以上;以厂家品牌认证二手车为代表的经销企业市场份额不足10%。

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