The issuance of used car sales invoices generally requires the following steps:
1. Sign a sales contract: Before buying and selling used cars, the buyer and the seller should sign a sales contract and fill in the relevant information of the contract, such as vehicle brand, displacement, frame number, transaction price and payment method.
2. Go to the tax bureau for tax registration: Before issuing the invoice, the seller needs to go to the local tax bureau for tax registration, apply for the qualification of issuing the invoice and the taxpayer identification number.
3. Examination and filing of vehicles and materials: The seller verifies the vehicle materials, such as engine number and frame number, to ensure that the vehicle information is correct, and at the same time files relevant materials.
4. Invoice issuance: After tax registration, the seller can issue an invoice after the transaction is completed. The contents of the invoice shall include the basic information of the vehicle, the date of invoicing, the transaction amount, the taxpayer identification number, the drawer, etc.
Pay attention to buying used cars.
1. Asking about the market price of a new car. Before buying a second-hand car, you should first know what brand and model this second-hand car is, and then inquire about the latest market price of this second-hand car. If there is no new car of the same model as the used car you want to buy, you can refer to the new car of the same brand that is closest to this model.
2. The depreciation rate is preliminarily estimated, and the age of the car is calculated based on the time when the new car is licensed. According to the empirical algorithm, the depreciation rates of new cars in the first five years are 15%, 12%, 10%, 8% and 7% respectively, and the depreciation rate can be calculated at 5% every year after five years. In addition, the factory time of a new car is not necessarily the time of licensing.
3. Adjust the actual depreciation rate. Although we have some common rules to follow, there are still some situations that can increase or decrease the depreciation rate of vehicles, such as the appearance, mileage and ownership of vehicles. , will affect the depreciation rate of vehicles. Each index of depreciation rate will increase or decrease by about 1%.
4. Correct the deviation value of the car price, and calculate the approximate residual value of the used car with the market price of the new car X as the depreciation rate.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 19 of the Measures for the Administration of the Circulation of Used Cars. After the second-hand car transaction is completed, the seller shall deliver the vehicle, license plate and legal documents and vouchers of the vehicle to the buyer in time. The legal certificates and vouchers of vehicles mainly include: (1) motor vehicle registration certificate; (2) Motor vehicle driving license; (3) Effective motor vehicle safety and technical inspection marks; (4) Certificate of vehicle purchase tax payment; (five) the payment certificate of road maintenance fees; (six) travel tax payment certificate; (7) Vehicle insurance policy