1. 109,030,500,000,000,000 tAutomobile: refers to the whole vehicle.
2. 109030501000000000 tPassenger cars: including buses with less than 9 seats (inclusive).
3. 109030501100000000 tPassenger cars: (with an exhaust volume of less than 1.0 liter (inclusive)) tIncluding taxis, sports cars and racing cars, convertible top passenger cars, advanced passenger cars, small passenger cars, convertibles, and hatchback passenger cars.
4. 10903050102000000000 tPassenger cars: (with an exhaust volume of more than 1.0L to 1.5L (inclusive)) tIncluding taxis, sports cars and racing cars, convertible top passenger cars, advanced passenger cars, small passenger cars, convertibles, and hatchbacks.
5. 109030501300000000 tPassenger cars: (with an exhaust volume of more than 1.5L to 2.0L (inclusive)) tIncluding taxis, sports cars and racing cars, convertible top passenger cars, advanced passenger cars, small passenger cars, convertibles, and hatchback passenger cars.
6. 1090305010400000000 tPassenger cars: (with an exhaust volume of more than 2.0L to 2.5L (inclusive)) tPassenger cars include taxis, sports cars and racing cars, convertible top passenger cars, advanced passenger cars, small passenger cars, convertibles, and hatchback passenger cars.
7. 109030501500000000 tPassenger cars: (with an exhaust volume of more than 2.5 liters to 3.0 liters (inclusive)) tIncluding taxis, sports cars and racing cars, convertible top passenger cars, advanced passenger cars, small passenger cars, convertibles, and hatchback passenger cars.
8. 109030501060000000 tPassenger cars: (with an exhaust volume of more than 3.0L to 4.0L (inclusive)) tIncluding taxis, sports cars and racing cars, convertible top passenger cars, advanced passenger cars, small passenger cars, convertibles and hatchback passenger cars.
9. 109,030,501,700,000,000 tPassenger cars: (with an exhaust volume of more than 4.0 liters) tIncluding taxis, sports cars and racing cars, convertible top passenger cars, advanced passenger cars, small passenger cars, convertibles, and hatchback passenger cars.
10. 109030502000000000 tPassengers: excluding passenger cars with less than 9 seats (inclusive).
11. 109030502100000000 tPassengers: (more than 23 seats) tThe commercial vehicles with square carriages for carrying passengers and their carry on luggage are mainly used for public transportation and group transportation.
12. 109030502020200000000 tPassenger cars: (10 to 23 seats, including 10 and 23 seats) tThe commercial vehicles with square carriages for carrying passengers and their carry on luggage are mainly used for public transportation and group transportation.
13. 1090305030000000000 tTruck: refers to freight motor vehicles, including flat type, oil cloth covered, closed box type and other delivery vehicles and furniture moving vehicles.
Extended data:
In addition to direct sales of second-hand cars, taxpayers can also accept the entrustment of the buyer to purchase second-hand cars and the entrustment of the seller to sell second-hand cars. Under the current situation of parallel VAT and business tax in China, the Notice of the Ministry of Finance and the State Administration of Taxation on Several Policies and Regulations on Value added Tax and Business Tax (Cai Shui Zi [1994] No. 026, hereinafter referred to as Document No. 026) has made it clear that the act of purchasing goods on behalf of the taxpayer who accepts the entrustment of the buyer to collect goods and services tax on behalf of the buyer will not be subject to VAT if the following conditions are met at the same time:; If the following conditions are not met at the same time, VAT will be levied regardless of the accounting system.
First, the trustee does not advance funds; Second, the seller shall issue the invoice to the entrusting party, and the entrusting party shall hand over the invoice to the entrusting party;
Third, the Consignee shall settle the payment with the Consignor according to the sales volume and value-added tax actually collected by the seller (or the value-added tax collected by the customs if the goods are imported on behalf of the seller), and charge a handling fee. Therefore, the agent sales of second-hand cars is the same as the agent purchase. To determine whether the taxpayer conducts such business as a sales tax or a business tax levied on the agent service industry, the taxation principle should be determined in accordance with the relevant provisions of Document No. 026.
