答：《國家(jia)稅(shui)(shui)(shui)(shui)(shui)務總(zong)局關于二(er)手車(che)經銷等稅(shui)(shui)(shui)(shui)(shui)收(shou)征(zheng)(zheng)(zheng)收(shou)管理事項(xiang)的公告》(2020年(nian)第9號)規(gui)定，自2020年(nian)5月1日(ri)至2023年(nian)12月31日(ri)，從事二(er)手車(che)經銷業務的小(xiao)規(gui)模(mo)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人銷售(shou)其收(shou)購的二(er)手車(che)，減(jian)(jian)(jian)按(an)0.5%征(zheng)(zheng)(zheng)收(shou)率征(zheng)(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)的，在(zai)辦理增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)申(shen)報時，減(jian)(jian)(jian)按(an)0.5%征(zheng)(zheng)(zheng)收(shou)率征(zheng)(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)的銷售(shou)額(e)應當填寫在(zai)《增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)申(shen)報表（小(xiao)規(gui)模(mo)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人適用(yong)）》“應征(zheng)(zheng)(zheng)增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)不含(han)稅(shui)(shui)(shui)(shui)(shui)銷售(shou)額(e)(3%征(zheng)(zheng)(zheng)收(shou)率)”相(xiang)應欄次(ci)(ci);對應減(jian)(jian)(jian)征(zheng)(zheng)(zheng)的增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)應納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)額(e)，按(an)銷售(shou)額(e)的2.5%計算填寫在(zai) “本期(qi)應納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)額(e)減(jian)(jian)(jian)征(zheng)(zheng)(zheng)額(e)”及《增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)減(jian)(jian)(jian)免稅(shui)(shui)(shui)(shui)(shui)申(shen)報明細表》減(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)項(xiang)目相(xiang)應欄次(ci)(ci)。納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人在(zai)填報《增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)減(jian)(jian)(jian)免稅(shui)(shui)(shui)(shui)(shui)申(shen)報明細表》時，應準確(que)(que)選(xuan)擇減(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)項(xiang)目代碼(ma)，準確(que)(que)填寫減(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)項(xiang)目本期(qi)發生額(e)等相(xiang)關欄次(ci)(ci)。

　　考慮到上述減按0.5%征收率征收增值稅政策自5月起施行，納稅人在4月份的銷售額按照小規模納稅人復工復業政策可減按1%征收率征收增值稅，因此你公司在辦理二季度增值稅納稅申報時，應在《增值稅納稅申報表(小規模納稅人適用)》第1行“應征增值稅不含稅銷售額(3%征收率)”的“貨物及勞務”“本期數”列填報60萬元(=10+50);將按3%征收率計算的應納稅額1.8萬元(=60×3%)，填寫在第15行“本期應納稅額”“貨物及勞務”“本期數”列;將因征收率下降減征的稅額1.45萬元(=10×2%+50×2.5%)，填寫在第16行“本期應納稅額減征額”“貨物及勞務”“本期數”列及《增值稅減免稅申報明細表》減稅項目相應欄次;實際應納稅額0.35萬元(=10×1%+50×0.5%)，填入申報表第20行“應納稅額合計”“貨物及勞務”“本期數”列。這里需要注意，納稅人在填報《增值稅減免稅申報明細表》時，應區分4月減按1%征收率征收增值稅政策和自5月起減按0.5%征收率征收增值稅政策對應的減稅項目代碼，進行準確填報。