》（2020年第9號(hao)）規定，自2020年5月1日至2023年12月31日，從事二(er)手車經銷(xiao)(xiao)業務的小規模納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)銷(xiao)(xiao)售(shou)其收(shou)購的二(er)手車，減(jian)按(an)0.5%征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)征(zheng)(zheng)(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的，在辦(ban)理增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)時，減(jian)按(an)0.5%征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)征(zheng)(zheng)(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的銷(xiao)(xiao)售(shou)額(e)(e)(e)(e)應(ying)當填(tian)寫在《增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)表（小規模納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)適用）》“應(ying)征(zheng)(zheng)(zheng)(zheng)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)不含稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)銷(xiao)(xiao)售(shou)額(e)(e)(e)(e)（3%征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)）”相(xiang)(xiang)應(ying)欄(lan)(lan)次；對應(ying)減(jian)征(zheng)(zheng)(zheng)(zheng)的增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)應(ying)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)(e)，按(an)銷(xiao)(xiao)售(shou)額(e)(e)(e)(e)的2.5%計算填(tian)寫在 “本(ben)期應(ying)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)(e)(e)減(jian)征(zheng)(zheng)(zheng)(zheng)額(e)(e)(e)(e)”及《增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)減(jian)免稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)明細表》減(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)項(xiang)目(mu)(mu)相(xiang)(xiang)應(ying)欄(lan)(lan)次。納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)在填(tian)報(bao)(bao)《增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)減(jian)免稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報(bao)(bao)明細表》時，應(ying)準確(que)選(xuan)擇減(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)項(xiang)目(mu)(mu)代碼，準確(que)填(tian)寫減(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)項(xiang)目(mu)(mu)本(ben)期發生額(e)(e)(e)(e)等相(xiang)(xiang)關欄(lan)(lan)次。

　　

　　考慮到(dao)上述減(jian)按(an)(an)(an)0.5%征(zheng)(zheng)收(shou)(shou)(shou)率征(zheng)(zheng)收(shou)(shou)(shou)增(zeng)值(zhi)(zhi)稅(shui)(shui)政(zheng)(zheng)策(ce)自(zi)5月起施(shi)行(xing)(xing)(xing)(xing)(xing)，納(na)(na)(na)稅(shui)(shui)人(ren)在(zai)4月份的(de)銷售額(e)(e)按(an)(an)(an)照小(xiao)規模(mo)納(na)(na)(na)稅(shui)(shui)人(ren)復工復業(ye)政(zheng)(zheng)策(ce)可減(jian)按(an)(an)(an)1%征(zheng)(zheng)收(shou)(shou)(shou)率征(zheng)(zheng)收(shou)(shou)(shou)增(zeng)值(zhi)(zhi)稅(shui)(shui)，因(yin)此你(ni)公司在(zai)辦理二季度增(zeng)值(zhi)(zhi)稅(shui)(shui)納(na)(na)(na)稅(shui)(shui)申(shen)(shen)(shen)報(bao)時(shi)(shi)，應(ying)(ying)(ying)(ying)在(zai)《增(zeng)值(zhi)(zhi)稅(shui)(shui)納(na)(na)(na)稅(shui)(shui)申(shen)(shen)(shen)報(bao)表(biao)(biao)(biao)（小(xiao)規模(mo)納(na)(na)(na)稅(shui)(shui)人(ren)適用）》第(di)1行(xing)(xing)(xing)(xing)(xing)“應(ying)(ying)(ying)(ying)征(zheng)(zheng)增(zeng)值(zhi)(zhi)稅(shui)(shui)不含稅(shui)(shui)銷售額(e)(e)（3%征(zheng)(zheng)收(shou)(shou)(shou)率）”的(de)“貨物(wu)及(ji)(ji)勞務(wu)”“本(ben)期(qi)(qi)數(shu)”列填(tian)(tian)報(bao)50萬(wan)元(=10+40)；將按(an)(an)(an)3%征(zheng)(zheng)收(shou)(shou)(shou)率計(ji)算的(de)應(ying)(ying)(ying)(ying)納(na)(na)(na)稅(shui)(shui)額(e)(e)1.5萬(wan)元(=50×3%)，填(tian)(tian)寫在(zai)第(di)15行(xing)(xing)(xing)(xing)(xing)“本(ben)期(qi)(qi)應(ying)(ying)(ying)(ying)納(na)(na)(na)稅(shui)(shui)額(e)(e)”“貨物(wu)及(ji)(ji)勞務(wu)”“本(ben)期(qi)(qi)數(shu)”列；將因(yin)征(zheng)(zheng)收(shou)(shou)(shou)率下降減(jian)征(zheng)(zheng)的(de)稅(shui)(shui)額(e)(e)1.2萬(wan)元(=10×2%+40×2.5%)，填(tian)(tian)寫在(zai)第(di)16行(xing)(xing)(xing)(xing)(xing)“本(ben)期(qi)(qi)應(ying)(ying)(ying)(ying)納(na)(na)(na)稅(shui)(shui)額(e)(e)減(jian)征(zheng)(zheng)額(e)(e)”“貨物(wu)及(ji)(ji)勞務(wu)”“本(ben)期(qi)(qi)數(shu)”列及(ji)(ji)《增(zeng)值(zhi)(zhi)稅(shui)(shui)減(jian)免(mian)稅(shui)(shui)申(shen)(shen)(shen)報(bao)明細表(biao)(biao)(biao)》減(jian)稅(shui)(shui)項(xiang)目相應(ying)(ying)(ying)(ying)欄次；實際應(ying)(ying)(ying)(ying)納(na)(na)(na)稅(shui)(shui)額(e)(e)0.3萬(wan)元(=10×1%+40×0.5%)，填(tian)(tian)入(ru)申(shen)(shen)(shen)報(bao)表(biao)(biao)(biao)第(di)20行(xing)(xing)(xing)(xing)(xing)“應(ying)(ying)(ying)(ying)納(na)(na)(na)稅(shui)(shui)額(e)(e)合計(ji)”“貨物(wu)及(ji)(ji)勞務(wu)”“本(ben)期(qi)(qi)數(shu)”列。這里需要注意，納(na)(na)(na)稅(shui)(shui)人(ren)在(zai)填(tian)(tian)報(bao)《增(zeng)值(zhi)(zhi)稅(shui)(shui)減(jian)免(mian)稅(shui)(shui)申(shen)(shen)(shen)報(bao)明細表(biao)(biao)(biao)》時(shi)(shi)，應(ying)(ying)(ying)(ying)區分(fen)4月減(jian)按(an)(an)(an)1%征(zheng)(zheng)收(shou)(shou)(shou)率征(zheng)(zheng)收(shou)(shou)(shou)增(zeng)值(zhi)(zhi)稅(shui)(shui)政(zheng)(zheng)策(ce)和自(zi)5月起減(jian)按(an)(an)(an)0.5%征(zheng)(zheng)收(shou)(shou)(shou)率征(zheng)(zheng)收(shou)(shou)(shou)增(zeng)值(zhi)(zhi)稅(shui)(shui)政(zheng)(zheng)策(ce)對應(ying)(ying)(ying)(ying)的(de)減(jian)稅(shui)(shui)項(xiang)目代碼，進行(xing)(xing)(xing)(xing)(xing)準確填(tian)(tian)報(bao)。