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    Vehiclepurchasetaxformanagingtheimplementation

    文章来源:王东东 时间:2020-02-29

      "Vehicle purchase tax" for managing the implementation "Vehicle purchase tax" for managing the implementation of electric motorcycles no longer pay purchase tax on new energy vehicles exempt from purchase tax concessions unchanged today, "Peoples Republic of China vehicle purchase tax" official purposes, but also become a new law under the legal principle of taxation.10% while maintaining unchanged purchase tax rate, electric motorcycles, less than or equal to 150 ml displacement motorcycle no longer pay the purchase tax.For the question whether consumers are most concerned about new energy vehicles need to pay tax, the tax department is also clear, until 2020, before December 31, new energy vehicles are still exempt from vehicle purchase tax.1 change: no longer pay the new electric motorcycle purchase tax policy clear, the scope of vehicle purchase tax levy for the automotive, trams, car trailers, motorcycles displacement of more than 150 milliliters, while the electric motorcycle, displacement of less than or equal to 150 ml, and in addition to the motorcycle trailer car trailer vehicle no longer belongs to taxable.In other words, after July 1, 2020, consumers purchase electric motorcycles, displacement is less than or equal to 150 ml of motorcycle and automobile trailers other than trailers, does not need to report and pay the vehicle purchase tax.However, if the purchase occurs in time before June 30, 2020, its tax liability has occurred, the tax has not declared when the new law, still need to report and pay the vehicle purchase tax.Need to be reminded that, according to the new law, taxpayers purchase taxable vehicle shall, after the date of occurrence of the tax liability, namely the purchase of taxable vehicles within 60 days from the date of report and pay the vehicle purchase tax.Report and pay more than 60 days from the date of delinquent taxes, the daily subject to late fees.2 change: no longer the lowest tax ad valorem taxes reporter noted that, under the original provisions of the Interim Regulations for the taxpayers taxable vehicle purchase price is lower than the minimum tax price and without proper justification, in accordance with the minimum count tax price of vehicle purchase tax levy.When "vehicle purchase tax", the abolition of taxes levied at the lowest tax price, the tax authorities clearly determine the taxable price paid when buying new vehicles in accordance with the taxpayers taxable full price to the seller, the calculation of tax payable.Taxpayers declared taxable value obviously low and without proper justification, the tax authorities may amount of tax payable in accordance with the provisions of "Tax Collection and Administration Law".The tax authorities will use the vehicle market average trading price, unified motor vehicle sales invoice information and other data, to build the vehicle purchase tax risk prevention and control system, and a multi-vehicle distribution business tax assessment linked, multi-sectoral collaboration to achieve tax source control, to prevent the vehicle low distribution companies issuing false invoicing.Verified false invoicing to low vehicle sales business, will be in strict accordance with the relevant provisions of "Tax Collection and Administration Law" and its implementation details of the process, and the use of "black list" system implementation of joint discipline.Change 3: fully electronic tax payment certificate "and more information on foot" feature in the "vehicle purchase tax" is also reflected.The new law stipulates that from 1 July 2020 to cancel the paper comprehensive vehicle purchase tax clearance certificates, the public security organs traffic management departments will purchase tax payment or tax-free electronic vehicle information directly from the tax authorities provided by law for taxpayers apply for vehicle registration.Meanwhile, taxpayers in the process of vehicle purchase tax back taxes, corrections and other services, tax authorities will no longer issue paper vehicle purchase tax clearance certificates.If it is before you buy a vehicle, paid proof paper lost how to do?According to the reporter, 2020 June 1 paper-based vehicle tax payment vehicle purchase tax payment proof of loss or destruction of, taxpayers can query duty paid to the tax authorities, the tax authorities no longer issued paper vehicle purchase tax clearance certificates.Unchanged 1: purchase tax rate is still 10% tax changes, it is most concerned about consumer issues."Vehicle purchase tax" clearly, the implementation of vehicle purchase tax levied once only in the purchase of part of the collection at the rate of ten percent."Vehicle purchase tax in accordance with tax legislation is a translation of ideas to keep the current tax framework and the overall tax burden unchanged, the Provisional Regulations rise to the legal."State Administration of Taxation in Beijing Tax Bureau official says, compared to the original provisional regulations, the new law in the vehicle purchase tax rate remains unchanged at 10%, and prices do not include VAT tax Tax.For example, the public Zhang after July 1, purchased a $ 300,000 private cars, Mr. Zhang should pay the vehicle purchase tax: 300000 ÷ × 10% = 26548.67 yuan.Unchanged 2: new energy vehicles exempt from purchase tax still many consumers noted that the new law mentioned in a work vehicle with a non-dedicated transportation fixtures, emergency rescue special plate suspension of comprehensive national fire and rescue vehicles, city buses five cases of public enterprises to buy gas-electric vehicles may be exempt from vehicle purchase tax, but no mention is currently exempt from purchase tax on new energy vehicles.New energy vehicles to get their purchase tax it?Reporters learned that the case, "vehicle purchase tax" authorized by the State Council may require reduction or other exempt from vehicle purchase tax in accordance with the needs of economic and social development.Therefore, the vehicle is still in the implementation period of the current purchase of tax incentives by the State Council, did not continue to perform at the State Department before the new regulations. That is to say, before 2020, to December 31, on the purchase of new energy vehicles are still exempt from vehicle purchase tax; before June 30, 2021, for the purchase of the trailer still halved vehicle purchase tax.Meanwhile, the students return to the purchase of domestic cars duty-free, long-term experts to China to settle import duty-free cars for personal use, flood prevention and forest fire-fighting special vehicles special vehicles duty-free and other preferential policies still continue. Newspaper reporter Yingying Zhao

    Vehicle purchase tax for managing the implementation

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