2.1090305010000000 \ tPassenger car: including 9 passenger cars.
3.1090305010/000000 \ tPassenger cars: (the displacement is below 1.0 liter (inclusive)) \ tIncluding taxis, sports cars and racing cars, convertible passenger cars, advanced passenger cars, small passenger cars and open cars.
4.10903050102000000 \ tPassenger cars: (displacement 1.0 liter to 1.5 liter (inclusive)) \ tIncluding taxis, sports cars and racing cars, convertible passenger cars, advanced passenger cars and minibuses.
5.10903050103000000 \ tPassenger cars: (the displacement is above 1.5 liter to 2.0 liter (inclusive)) \ tIncluding taxis, sports cars and racing cars, convertible passenger cars, advanced passenger cars, small passenger cars, convertibles and hatchbacks.
6.10903050104000000 \ tPassenger cars: (The displacement is above 2.0 liters to 2.5 liters (inclusive)) \ nIncluding taxis, sports cars and racing cars, convertible passenger cars, advanced passenger cars, small passenger cars, convertibles and hatchbacks.
7.10903050105000000 \ tPassenger cars: (the displacement is more than 2.5 liters to 3.0 liters (inclusive)) \ nIncluding taxis, sports cars and racing cars, convertible passenger cars, advanced passenger cars, small passenger cars, convertibles and hatchbacks.
8.10903050106000000 \ tPassenger cars: (The displacement is above 3.0 liters to 4.0 liters (inclusive)) \ tIncluding taxis, sports cars and racing cars, convertible passenger cars, advanced passenger cars, small passenger cars, convertibles and hatchbacks.
9. Passenger cars:10903050107000000 \ tPassenger cars: (the displacement is above 4.0 liters) \ tIncluding taxis, sports cars and racing cars, convertible passenger cars, advanced passenger cars, small passenger cars, convertibles and hatchbacks.
10,109030502000000000 \ ttbus: excluding buses with 9 seats or less.
1 1,109030502010000000 \ tbus: (more than 23 seats) \ tGenerally, there are square carriages for commercial vehicles carrying passengers and their carry-on luggage. These vehicles are mainly used for public transportation and group transportation.
12, 109030502020000000 \ ttbus: (10 to 23 seats, including10,23 seats) \ tGenerally, it is a square carriage, which is used for commercial vehicles carrying passengers and their carry-on luggage. This kind of vehicle is mainly used for public transportation and groups.
13,109030503000000000 \ t tTruck: refers to freight vehicles, including flat delivery vehicles, tarpaulins, closed boxes and other delivery vehicles and moving furniture vehicles.
Extended data:
In addition to selling used cars directly, taxpayers can also accept the buyer's entrustment to buy used cars and the seller's entrustment to sell used cars. At present, value-added tax and business tax go hand in hand in China. Regarding the issue that taxpayers accept the buyer's entrustment to purchase second-hand cars to collect goods and services tax, the Notice of the Ministry of Finance on Several Policies and Provisions on Value-added Tax and Business Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishuizi [1994] No.026, hereinafter referred to as Document No.026) has made it clear that if the following conditions are met, value-added tax will not be levied on the purchased goods; If the following conditions are not met at the same time, value-added tax will be levied regardless of the accounting system.
First, the trustee does not advance funds; Second, the seller issues the invoice to the entrusting party, and the entrusted party forwards the invoice to the entrusting party;
Third, the consignee settles the payment with the consignor according to the sales amount and the value-added tax actually charged by the seller (if the goods are imported by the agent, the value-added tax will be charged by the customs) and collects the handling fee. Therefore, the agent selling used cars is similar to purchasing. To determine whether this kind of business carried out by taxpayers is regarded as sales, and the value-added tax or business tax is levied according to the agency service industry, the principle of taxation should be determined according to the relevant provisions of document No.026.
Baidu encyclopedia-used car value-added tax