二手车经营主体是指经工商行政管理部门依法登记,从事二手车经销、拍卖、经纪、鉴定评估的企业。二手车经营业务是否缴纳增值税一直是税务机关与纳税人有争议的问题。最近《国家税务总局关于二手车经营业务有关增值税问题的公告》(国家税务总局公告2012年第23号) The main body of used cars refers to the enterprises registered by the administrative department for industry and commerce according to law and engaged in the distribution, auction, brokerage and appraisal of used cars. It has always been a controversial issue for the tax authorities and taxpayers to pay value-added tax on used car business. Recently, “State Administration of Taxation on the use of second-hand car business VAT issues notice” (State Administration of Taxation Announcement No. 23 of 2012)