答：《財政(zheng)部 稅務總局關于(yu)二(er)(er)手車經銷(xiao)(xiao)有關增值稅政(zheng)策(ce)的(de)(de)公告》（2020年(nian)第17號）規(gui)定，自(zi)2020年(nian)5月(yue)1日(ri)至(zhi)2023年(nian)12月(yue)31日(ri)，從(cong)事二(er)(er)手車經銷(xiao)(xiao)的(de)(de)納(na)稅人銷(xiao)(xiao)售(shou)(shou)其(qi)收(shou)(shou)(shou)(shou)(shou)購(gou)的(de)(de)二(er)(er)手車，由原(yuan)按照(zhao)簡(jian)易(yi)辦(ban)法依3%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)減按2%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)增值稅，改為(wei)減按0.5%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)增值稅。按照(zhao)上述(shu)規(gui)定，從(cong)事二(er)(er)手車經銷(xiao)(xiao)的(de)(de)納(na)稅人只有銷(xiao)(xiao)售(shou)(shou)其(qi)收(shou)(shou)(shou)(shou)(shou)購(gou)的(de)(de)二(er)(er)手車，才(cai)可依簡(jian)易(yi)辦(ban)法減按0.5%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)增值稅。你公司銷(xiao)(xiao)售(shou)(shou)自(zi)己(ji)使用過的(de)(de)通勤車輛，不屬(shu)于(yu)17號公告規(gui)定的(de)(de)銷(xiao)(xiao)售(shou)(shou)收(shou)(shou)(shou)(shou)(shou)購(gou)的(de)(de)二(er)(er)手車，不能(neng)適用減按0.5%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)率(lv)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)(shou)增值稅政(zheng)策(ce)。

　　根據《財(cai)(cai)(cai)政部 國(guo)家稅(shui)(shui)務(wu)總局(ju)(ju)關于(yu)全(quan)國(guo)實施增(zeng)值(zhi)稅(shui)(shui)轉型改革若干(gan)問題的(de)通(tong)知》（財(cai)(cai)(cai)稅(shui)(shui)〔2008〕170號）、《財(cai)(cai)(cai)政部 國(guo)家稅(shui)(shui)務(wu)總局(ju)(ju)關于(yu)部分貨物適(shi)用(yong)增(zeng)值(zhi)稅(shui)(shui)低稅(shui)(shui)率和簡(jian)(jian)易辦(ban)法(fa)征收(shou)增(zeng)值(zhi)稅(shui)(shui)政策的(de)通(tong)知》（財(cai)(cai)(cai)稅(shui)(shui)〔2009〕9號）以(yi)及《財(cai)(cai)(cai)政部 國(guo)家稅(shui)(shui)務(wu)總局(ju)(ju)關于(yu)簡(jian)(jian)并增(zeng)值(zhi)稅(shui)(shui)征收(shou)率政策的(de)通(tong)知》（財(cai)(cai)(cai)稅(shui)(shui)〔2014〕57號）規定，納稅(shui)(shui)人銷(xiao)售(shou)(shou)自己使用(yong)過的(de)2008年(nian)12月31日(ri)以(yi)前購進或者自制、未抵扣進項(xiang)稅(shui)(shui)額(e)的(de)固定資產，按照簡(jian)(jian)易辦(ban)法(fa)依照3%征收(shou)率減(jian)按2%征收(shou)增(zeng)值(zhi)稅(shui)(shui)。因此，你公司(si)銷(xiao)售(shou)(shou)自己使用(yong)過的(de)2007年(nian)購入的(de)、未抵扣進項(xiang)稅(shui)(shui)額(e)的(de)通(tong)勤車輛，仍可以(yi)適(shi)用(yong)簡(jian)(jian)易辦(ban)法(fa)減(jian)按2%征收(shou)增(zeng)值(zhi)稅(shui)(shui)政策。