How to Declare Input Tax Amount for Second-Hand Car Dealers Without Making Mistakes

Used car dealers can calculate and report deductible input tax amounts when purchasing second-hand vehicles for resale from individuals
In the absence of unified invoices with business tax amounts, dealers can use sales contracts, transfer documents, or personal trade data as input certificates
Input tax amounts are calculated based on the purchase cost and the current tax rate (5%)
Dealers must submit a detailed list of input certificates when filing tax returns
Input tax amounts should be compared to output tax amounts for each vehicle sold, with the lower amount being deductible
Failure to comply with regulations may result in penalties for used car dealers

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.