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关于二手车销售统一发票开具新规定
2017年11月1日起，国家税务总局发布公告，明确规定二手车销售店统一发票开具要求，为了防止销售企业开票，损害消费者权益，税务部门将依法严厉打击违规开票以及弄虚作行为。
新规定明确，二手车销售店需在正式交易当日将统一发票开具，开具的统一发票必须包含“购车人身份证号”，“车辆牌号” 以及“本发票仅限于二手车销售经营使用”。
此外，还需要在购车双方签订的《二手车出售合同》中正确填写“统一发票号码”，否则，税务部门一旦发现，会受到严厉处罚。
In order to prevent sales enterprises from making false invoices and damaging the rights and interests of consumers, the Taxation Bureau has issued a notice on November 1, 2017 to make clear requirements on the unified invoice issuance of second-hand car sales stores.
The new regulations specify that second-hand car sales stores must issue uniform invoices on the day of official transactions, and the uniform invoices issued must include “buyer ID number”, “vehicle license number” and “this invoice is only for second-hand car sales operation”.
In addition, the "Unified Invoice Number" must also be correctly filled in the "Second-hand Car Sale Contract" signed by both parties. Otherwise, once found by the taxation department, it will be severely punished.
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