Can Used Cars Be Deducted for VAT?

1 Answers
RafaelFitz
07/29/25 11:45am
The VAT deduction situation for used car transactions is as follows: Cannot Deduct VAT: If an enterprise purchases a used car and obtains a regular invoice, it cannot deduct the input VAT. This is because the seller did not deduct the input VAT when purchasing the car initially, and the selling price includes tax, calculated using a simplified method for payable VAT. Can Deduct VAT: If an enterprise purchases a used car and obtains a special VAT invoice, it can deduct the input VAT based on the invoice: that is, the seller had already deducted the input VAT when purchasing the car, so when selling, a special VAT invoice must be issued, calculating the output VAT at a 17% tax rate.
Was this review help?
11
5
Share
More Forum Discussions

What causes the XTS center console touchscreen to malfunction?

This is due to either damage to the touchscreen itself or a malfunction in the ADC chip that reads the touch resistance values. Below is relevant information about the automotive center console: 1. Introduction: The center console is where the vehicle controls comfort and entertainment devices such as air conditioning and audio systems. The automotive center console includes the central control door lock system, allowing the driver to control the opening and closing of all vehicle doors and the window lift system. 2. Functions: The central control door lock system primarily has three functions: central control, speed control, and individual control. The driver can control all door lock switches, and when the vehicle reaches a certain speed, the doors automatically lock. Additionally, each door has an independent switch for individual control.
12
0
Share

Do You Only Get the Green Book Back After Vehicle Release?

After the vehicle is released, you can not only retrieve the green book but also obtain the certificate of conformity, invoice, and other proofs. The vehicle can be driven normally after release. Below is a detailed introduction about car driving: 1. Overview: Car driving is one of the basic skills that modern people need to master. To master car driving (driving-a-motor-vehicle) technology, one must meet the required age and physical conditions; and undergo training and examinations on road traffic safety laws and regulations, relevant automotive mechanical knowledge, and safe driving practices. 2. Others: The permission to drive a vehicle is granted through the issuance of a driver's license. This indicates that obtaining a driver's license is a formal procedure that must be issued by a specialized authority.
4
1
Share

How Many Points Can Be Deducted from a Driver's License Through Traffic Law Learning in One Year?

The maximum points that can be deducted from a driver's license through traffic law learning within one scoring cycle is 6 points. According to Article 5 of the Notice issued by the Ministry of Public Security on January 14, 2020 (Public Traffic Management [2020] No. 14), titled 'Regulations on Reducing Points for Road Traffic Violations Through Accepting Traffic Safety Education (Trial)': Drivers who apply to participate in traffic safety education to reduce points for traffic violations must attend corresponding road traffic safety laws, regulations, and related knowledge learning, examinations, or traffic safety public welfare activities based on their highest permitted vehicle type and meet the relevant requirements to apply for point reduction. Point reduction through learning is a measure for drivers who hold a driver's license and have been penalized with points due to traffic violations. By participating in online traffic safety learning and passing the examination, they can have their points reduced. This is a convenient traffic management measure uniformly deployed by the Traffic Management Bureau of the Ministry of Public Security. Specific considerations are as follows: Applicable Individuals: Motor vehicle drivers holding a driver's license from the People's Republic of China, regardless of the vehicle type permitted by the license or whether they are commercial vehicle drivers, can participate in point reduction through learning. They must attend corresponding road traffic safety laws, regulations, and related knowledge learning and examinations based on their highest permitted vehicle type. Specific Rules: For online learning of road traffic laws and regulations and related content, drivers must study continuously for 5 minutes each time, accumulating 30 minutes of study time within 3 days. They can then register for an examination within 7 days. Passing the examination will reduce 1 point. Drivers can also attend on-site learning sessions, with each session lasting no less than 1 hour. After completing the required study hours, they can apply for an examination. Passing the examination will reduce 2 points. Drivers can participate in offline traffic safety public welfare activities, with each session lasting 1 hour, reducing 1 point per session. Accumulating 30 minutes of study time within 3 days, with each study session lasting no less than 5 minutes, and passing the examination will reduce 1 point per session. Cases Not Accepted: The following situations will not be accepted: The driver had two or more full-point records in the previous scoring cycle. Within a 3-point cycle, the driver was involved in hit-and-run accidents, drunk driving, or the use of forged or altered documents or license plates. The driver's license is in the probationary period or has not been reviewed on time. The driver has unresolved traffic violation records under their name. The driver has a motor vehicle under their name that has not passed the safety technical inspection on time or has not been deregistered as required. The driver has already reduced the maximum 6 points in the current cycle.
17
1
Share

Does Water on Vehicle Floor Mats Qualify as a Flood-Damaged Car?

Flood-damaged cars refer to water-submerged vehicles. Water on vehicle floor mats does not qualify as a flood-damaged car. Below is detailed information about flood-damaged cars: 1. Overview: Flood-damaged cars are vehicles that have been submerged in water, typically referring to those where the engine and transmission have been soaked, the water depth exceeds the wheels and body seats, and the bottom components of the vehicle have been in prolonged contact with water. These vehicles pose significant risks, as the electrical circuits are prone to short circuits, fires, and other accidents. 2. Additional Information: "Flood-damaged cars" can be repaired to some extent, but even after repairs, they still harbor serious hidden dangers. The longer the immersion time, the higher the likelihood of malfunctions, and they cannot be completely repaired.
16
1
Share

Do Lemons Need to Be Cut to Remove Odors in the Car?

When using lemons to remove odors in the car, the lemons should be sliced and placed inside. Here are some methods to eliminate odors in the car: 1. Use car perfume: Good car perfume can capture odor molecules uniquely and purify the air through decomposition. 2. Car bamboo charcoal bags: The surface of bamboo charcoal has many pores that can effectively adsorb harmful substances in the air and decompose odor molecules, thus eliminating bad smells. 3. Frequently open the car windows for ventilation: Even if some odor-removing products are used in the car, it is still necessary to ventilate the car from time to time, which also helps to quickly remove odors.
13
4
Share

Does Driving Through Water Affect the Vehicle?

Driving through water generally does not affect the vehicle. However, if water seeps into the car, it can damage certain components, requiring timely inspection to avoid compromising vehicle safety. Below is a detailed introduction to vehicle safety: 1. Overview: Vehicle safety is primarily divided into active safety and passive safety. Active safety involves controlling the vehicle as smoothly as possible. Whether braking or accelerating in a straight line or steering left and right, the actions should be as stable as possible to avoid deviating from the intended path and to maintain the driver's visibility and comfort. 2. Others: The scope of vehicle safety technology is becoming broader and more detailed, evolving towards integration, intelligence, systematization, and universalization. Controlling speed strictly during nighttime driving is a fundamental measure to ensure safety.
2
1
Share
Cookie
Cookie Settings
© 2025 Servanan International Pte. Ltd.