答：《》（2020年(nian)第9號(hao)）規定，從事二(er)手(shou)車經銷(xiao)(xiao)業務的一(yi)(yi)般納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人銷(xiao)(xiao)售其(qi)收購(gou)的二(er)手(shou)車，減(jian)(jian)(jian)(jian)按(an)0.5%征收率征收增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)，在(zai)辦理增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)時，減(jian)(jian)(jian)(jian)按(an)0.5%征收率征收增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)的銷(xiao)(xiao)售額(e)，應(ying)(ying)(ying)當填寫(xie)在(zai)《增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)表(biao)附列資料(liao)（一(yi)(yi)）》（本期銷(xiao)(xiao)售情況明細(xi)）“二(er)、簡(jian)易計稅(shui)(shui)(shui)(shui)(shui)(shui)方(fang)法計稅(shui)(shui)(shui)(shui)(shui)(shui)”中(zhong)“3%征收率的貨物及(ji)加工(gong)修理修配勞務”相(xiang)應(ying)(ying)(ying)欄(lan)次；對應(ying)(ying)(ying)減(jian)(jian)(jian)(jian)征的增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)應(ying)(ying)(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)，按(an)銷(xiao)(xiao)售額(e)的2.5%計算(suan)填寫(xie)在(zai)《增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)表(biao)（一(yi)(yi)般納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人適用）》“應(ying)(ying)(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)減(jian)(jian)(jian)(jian)征額(e)”及(ji)《增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)減(jian)(jian)(jian)(jian)免稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)明細(xi)表(biao)》減(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)項(xiang)目(mu)相(xiang)應(ying)(ying)(ying)欄(lan)次。納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人在(zai)填報(bao)(bao)《增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)減(jian)(jian)(jian)(jian)免稅(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)明細(xi)表(biao)》時，應(ying)(ying)(ying)準確選(xuan)擇減(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)項(xiang)目(mu)代碼，準確填寫(xie)減(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)項(xiang)目(mu)本期發(fa)生額(e)等相(xiang)關(guan)欄(lan)次。