Q：
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What types of invoices are included in motor vehicle invoices?
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A：
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Motor vehicle invoices include VAT special invoices and uniform invoices for motor vehicle sales that issued by motor vehicle sellers, either enterprises or individuals, through Motor Vehicle Invoicing Module in the Invoicing Software of VAT Invoice Management System.
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Q：
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What are the types of motor vehicle sellers?
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A：
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Considering the respective characteristics of motor vehicle sales methods and channels, the tax authorities divide the sellers of motor vehicles into three types according to the actual production and operation of the enterprise, that is, motor vehicle production enterprises, authorized motor vehicle distribution enterprises and other motor vehicle traders. Classified and hierarchical management has been implemented.
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Q：
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What are the motor production enterprises?
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A：
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Motor vehicle production enterprises include domestic motor vehicle production enterprises and offices or general authorized agencies of imported motor vehicle production enterprises in China.
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Q：
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What are authorized motor vehicle distribution enterprises?
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A：
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An authorized motor vehicle distribution enterprise refers to the enterprise authorized by motor vehicle production enterprise and has the business scope to sell whole vehicle at the same time engaged in spare parts sales, after-sales maintenance services, etc
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Q：
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What are other motor vehicle traders?
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A：
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Other motor vehicle traders refer to motor vehicle sales enterprises or individuals other than the above mentioned two types of enterprises.
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FAQ
