《税收与企业》编辑部:我公司在处理废旧物资时,将本企业使用过的汽车卖给他人从事经营活动,税务机关要求将此笔业务申报缴纳增值税,这种做法有政策依据吗?李亚平解答:价未超过原值的,免征增值税。旧机动车经营单位销售旧机动车、摩托车、游艇,按照4%的征收率减半征收增值税。 Tax and Enterprise Editorial Department: When dealing with waste materials, our company sells the cars used by the enterprise to other people for business activities, and the tax authorities demanded that the business be declared and paid VAT. Is there any policy basis for this? Li Yaping Answer: price does not exceed the original value, exempt from value-added tax. Old motor-car sales units sell used motor vehicles, motorcycles and yachts, subject to a 4% levying rate of 50%.