How do enterprises issue invoices when selling used cars? Explained in plain language, beginners must understand!

A second-hand car invoice is a five-copy computer-printed invoice. When a second-hand car market, dealership, or auction enterprise issues a second-hand car invoice, the stub copy, accounting copy, and warehouse entry copy are retained by the invoicing party, while the invoice copy and transfer registration copy are used by the buyer for accounting and submitted to the public security traffic management department for transfer procedures.

The Announcement of the State Taxation Administration on Issues Concerning the Use of Invoices by Second-Hand Car Dealership Enterprises provides that the issuance of second-hand car invoices shall be divided into the following circumstances:

Situation 1:Auction companies issue used-car invoices to buyers based on the actual transaction price when a used-car transaction is completed.

Situation 2:When a second-hand car dealership enterprise engages in second-hand car transaction business and collects payment from the sale of a second-hand car, it must, based on the actual transaction price, issue a second-hand car invoice to the buyer in accordance with regulations. When a second-hand car dealership enterprise engages in second-hand car purchase-on-consignment and sales-on-consignment business, which belongs to second-hand car brokerage business, the second-hand car market operator shall issue a second-hand car invoice to the buyer in accordance with regulations.

Situation 3:For second-hand car transactions between second-hand car brokerage institutions and individual consumers, the second-hand car market shall, based on the actual transaction price, uniformly issue second-hand car invoices on behalf of the parties, and the seller shall, in accordance with the requirements of the local national tax authority, prepare the materials needed for issuing second-hand car invoices on their behalf.

Situation 4:Second-hand car markets or second-hand car auction companies shall, in accordance with the actual transaction price of the vehicle, truthfully and compliantly issue second-hand car invoices, and the invoicing price shall not include miscellaneous fees such as transfer handling fees, commissions, and appraisal fees charged by the second-hand car market.

How Many Copies Does a Second-Hand Car Invoice Have? What Does the Sample Look Like?

Second-hand car dealership enterprises, brokerage institutions, and auction enterprises must issue the "Unified Invoice for Second-Hand Car Sales" (hereinafter referred to as the "Second-Hand Car Invoice") when collecting payments from the sale, brokerage, and auction of second-hand cars.

1. The Used Car Invoice uses pressure-sensitive paper and shall be uniformly printed by the national tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning strictly according to the specimen.

2. The Second-hand Vehicle Invoice is a five-copy computer-printed invoice with specifications of 241mm×178mm.

The first copy is the invoice copy, printed in brown：

The second copy is the transfer registration copy (retained by the public security vehicle management department), printed in blue：

The third copy is the inbound/outbound copy, printed in purple：

The fourth copy is the bookkeeping copy, printed in red：

The fifth copy is the stub copy, printed in black：

3. For the "Used Car Invoice" issued by used car trading markets, dealerships, and auction companies, the stub copy, accounting copy, and warehouse copy are retained by the issuer; the invoice copy and transfer registration copy are used by the buyer for accounting and submitted to the public security traffic management department for transfer procedures.

4. If a used car trading market or used car auction company needs to charge a transfer handling fee during the transfer procedures, and a used car appraisal and evaluation agency charges an appraisal fee, a service industry invoice supervised by the local tax bureau shall be issued separately by them; the price in the Used Car Invoice shall not include the transfer handling fee and appraisal fee.

Source: internet

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