答：《國(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)局關于二(er)手(shou)車(che)(che)經銷(xiao)(xiao)等(deng)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征(zheng)(zheng)(zheng)收(shou)管理事(shi)項的(de)(de)(de)公告》（2020年第9號(hao)）規定，從事(shi)二(er)手(shou)車(che)(che)經銷(xiao)(xiao)業務(wu)(wu)的(de)(de)(de)一(yi)般納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)(xiao)售其收(shou)購(gou)的(de)(de)(de)二(er)手(shou)車(che)(che)，減(jian)(jian)(jian)按(an)(an)0.5%征(zheng)(zheng)(zheng)收(shou)率征(zheng)(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)，在(zai)辦理增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)時，減(jian)(jian)(jian)按(an)(an)0.5%征(zheng)(zheng)(zheng)收(shou)率征(zheng)(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)銷(xiao)(xiao)售額(e)(e)，應(ying)(ying)當填(tian)寫(xie)在(zai)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)表(biao)附列資料（一(yi)）》（本期銷(xiao)(xiao)售情況明(ming)細）“二(er)、簡易計(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)方法計(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)”中(zhong)“3%征(zheng)(zheng)(zheng)收(shou)率的(de)(de)(de)貨物(wu)及(ji)加工修理修配勞(lao)務(wu)(wu)”相應(ying)(ying)欄次；對應(ying)(ying)減(jian)(jian)(jian)征(zheng)(zheng)(zheng)的(de)(de)(de)增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)應(ying)(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)，按(an)(an)銷(xiao)(xiao)售額(e)(e)的(de)(de)(de)2.5%計(ji)算填(tian)寫(xie)在(zai)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)表(biao)（一(yi)般納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)適用）》“應(ying)(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)減(jian)(jian)(jian)征(zheng)(zheng)(zheng)額(e)(e)”及(ji)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)減(jian)(jian)(jian)免稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)明(ming)細表(biao)》減(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)項目(mu)相應(ying)(ying)欄次。納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)在(zai)填(tian)報(bao)(bao)(bao)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)減(jian)(jian)(jian)免稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)(bao)明(ming)細表(biao)》時，應(ying)(ying)準確(que)(que)選擇減(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)項目(mu)代碼，準確(que)(que)填(tian)寫(xie)減(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)項目(mu)本期發(fa)生額(e)(e)等(deng)相關欄次。

　　以5月(yue)(yue)份(fen)為例(li)，假(jia)設你(ni)公(gong)司5月(yue)(yue)份(fen)不含(han)稅(shui)(shui)(shui)銷售額(e)為200萬(wan)元(yuan)，均(jun)適用減(jian)按0.5%征(zheng)(zheng)收(shou)(shou)率(lv)征(zheng)(zheng)收(shou)(shou)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)政策，那么(me)你(ni)公(gong)司應(ying)將(jiang)減(jian)按0.5%征(zheng)(zheng)收(shou)(shou)率(lv)征(zheng)(zheng)收(shou)(shou)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)的不含(han)稅(shui)(shui)(shui)銷售額(e)200萬(wan)元(yuan)，填寫(xie)(xie)在(zai)《增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申報表(biao)附列(lie)資料（一(yi)）》（本期銷售情況明細(xi)）第11行(xing)(xing)(xing)“3%征(zheng)(zheng)收(shou)(shou)率(lv)的貨(huo)物(wu)及(ji)加工修(xiu)(xiu)理修(xiu)(xiu)配勞務”第3列(lie)“開(kai)具其他發票(piao)”“銷售額(e)”列(lie)；按3%征(zheng)(zheng)收(shou)(shou)率(lv)計(ji)算的稅(shui)(shui)(shui)額(e)6萬(wan)元(yuan)(=200×3%)，填寫(xie)(xie)在(zai)第11行(xing)(xing)(xing)“3%征(zheng)(zheng)收(shou)(shou)率(lv)的貨(huo)物(wu)及(ji)加工修(xiu)(xiu)理修(xiu)(xiu)配勞務”第4列(lie)“開(kai)具其他發票(piao)”“銷項(應(ying)納(na))稅(shui)(shui)(shui)額(e)”列(lie);該銷售額(e)對應(ying)減(jian)征(zheng)(zheng)的增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)應(ying)納(na)稅(shui)(shui)(shui)額(e)5萬(wan)元(yuan)(=200×2.5%)，填寫(xie)(xie)在(zai)《增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申報表(biao)（一(yi)般納(na)稅(shui)(shui)(shui)人適用）》第23行(xing)(xing)(xing)“應(ying)納(na)稅(shui)(shui)(shui)額(e)減(jian)征(zheng)(zheng)額(e)”及(ji)《增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)減(jian)免(mian)稅(shui)(shui)(shui)申報明細(xi)表(biao)》減(jian)稅(shui)(shui)(shui)項目相應(ying)欄次(ci)。