1. Enterprises that specialize in selling second-hand goods, that is, second-hand goods recycling companies, because when selling second-hand goods, VAT is levied at a reduced rate of 2% according to the simple method. Therefore, when buying second-hand goods, no matter what kind of invoices are obtained, including special invoices for value-added tax and ordinary invoices, the input tax cannot be deducted by the ticket.

2. To sell secondhand goods overseas, VAT shall be levied at a reduced rate of 2% according to the simple method:

For example, Company B is a VAT taxpayer specializing in secondhand goods. It bought a batch of secondhand goods on April/October/October/May, 20/Kloc-0, and sold them on April/October/May, at the price of 1 03 yuan (including tax). Then Company B should calculate the VAT payable = 10000 yuan.

Is the second-hand goods bought for trade-in an input tax?

As an input deduction, there must be several conditions.

1, and the deduction party must be a general taxpayer;

2. Obtain VAT input invoices, or deductible invoices specified by tax authorities: agricultural products invoices, purchase invoices, transport invoice and customs payment letters (also called quadruplicate receipts).

3. The products, commodities and materials invoiced in the above examples must be used to produce products, provide value-added tax services or continue to sell.

Therefore, buying it back and replacing it with new second-hand goods cannot be deducted from the input tax.