According to the Circular of the State Administration of Taxation on the Unification of the Format of Used Car Sales Invoice, used car dealerships, brokers, and auctioneers are required to issue Uniform Invoice for Used Car Sales when they collect money from the sale, brokerage, and auction of used cars. Used car invoices are issued by the following invoice users: (1) markets engaged in used car transactions, including used car brokerage agencies and consumers between individual used car transactions require invoices, issued by the unified used car trading market. (2) Distribution enterprises engaged in used car trading activities, including automobile production and sales enterprises engaged in used car trading. (3) Auction companies engaged in used car auction activities.