1, the automobile industry is difficult, with a year-on-year decrease of 46% in April. The country is facing severe pressure from the automobile industry and is worried about its influence.
2. The upstream environment of manufacturing industry is good, and the downward pressure is not great; Mobile phones/consumer goods, etc. It fell less than a car.
3. the State Council executive meeting, with 6 major events and 33 minor events:
1) 60 billion yuan of phased purchase tax reduction: in order to promote consumption, the purchase tax will be reduced this year (about 5%); 1.6L passenger car reduction and exemption quota: the total amount is 60 billion, which is reasonably defined.
Last month, I made a lot of policy suggestions, and all kinds of policies are being calculated: nine policies, such as purchase tax reduction/car going to the countryside/trade-in/license plate/auto finance, can be partially realized by local governments; The purchase tax needs the support of the central government.
Automobile purchase tax, the scale of which has been halved from 654.38+280 billion in 2005 to 930: 654.38+260 billion in 2006, down to 340 billion <19/20 >; The purchase tax affects 60-80 billion.
2) Lending car loans to support the extension of debt service: in the first two years, trucks grew at a high speed, and consumer loans for commercial vehicles developed rapidly, and 80% of heavy trucks bought cars through loans; This year, due to poor freight transportation, income has dropped sharply and costs have increased. So we delayed the repayment of the principal and interest of the car loan and supported the truck driver.
3) Lend 90 billion yuan to auto central enterprises, and the cooperation between banks and enterprises will be postponed for half a year to repay the principal and interest: With financial support, the pressure on car buyers (under auto finance) will be further eased.
Automobile purchase tax proposal:
1, 2 versions, 1.6L or less /2.0L: consider 2.0 to pull up luxury cars > & gt2.0L covers 90% of fuel vehicles, and there are also imported cars, so there are some concerns.
2. 1.6L or less, economical, mainstream consumer groups >> give tax support to fuel vehicles. At the previous monthly meeting of the Federation, it has been clearly pointed out that fuel vehicles are basic people's livelihood vehicles.
3. The traditional fuel vehicle was 65,438+2,365 W in 2007, and then decreased year by year. This year's estimate is1500 W >: > It is difficult for traditional brand independent car companies to survive, so they give greater support.
legal ground
People's Republic of China (PRC) vehicle purchase tax law
Article 1 Units and individuals that purchase automobiles, trams, car trailers and motorcycles (hereinafter referred to as taxable vehicles) within the territory of People's Republic of China (PRC) are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with the provisions of this Law.
Article 2 The term "purchase" as mentioned in this Law refers to the purchase, import, self-production, donation, winning prizes or obtaining taxable vehicles for personal use by other means.
Article 3 The vehicle purchase tax shall be levied at one time. The purchase of vehicles that have been subject to vehicle purchase tax is not subject to vehicle purchase tax.
Article 4 The tax rate of vehicle purchase tax is 10%.
Article 5 The taxable amount of vehicle purchase tax shall be calculated by multiplying the taxable value of taxable vehicles by the tax rate.
Article 6 The taxable value of taxable vehicles shall be determined in accordance with the following provisions:
(1) The taxable value of taxable vehicles purchased by taxpayers for their own use is the total price actually paid by taxpayers to sellers excluding value-added tax;
(2) In taxable value, where taxpayers import taxable vehicles for their own use, customs duty and consumption tax shall be added to the customs value;
(3) The taxable value of taxable vehicles produced by taxpayers for their own use shall be determined according to the sales price of similar taxable vehicles produced by taxpayers, excluding value-added tax;
(4) If a taxpayer obtains a taxable vehicle for his own use through donation, award-winning or other means, the taxable value shall be determined according to the price specified in the relevant vouchers when purchasing the taxable vehicle, excluding value-added tax.
Article 7 If the taxable value of taxable vehicles declared by taxpayers is obviously low without justifiable reasons, the tax authorities shall verify the tax payable in accordance with the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration.
Article 8 Where a taxpayer settles the taxable vehicle price in foreign exchange, it shall convert it into RMB according to the central parity of RMB exchange rate on the tax declaration date to calculate and pay the tax.
Article 9 The following vehicles shall be exempted from vehicle purchase tax:
(1) Vehicles for personal use of foreign embassies, consulates, offices of international organizations in China and their relevant personnel that should be exempted from tax according to law;
(2) Vehicles listed in the equipment ordering plan by the China People's Liberation Army and the Chinese People's Armed Police Force;
(three) a national comprehensive fire rescue vehicle with a special number plate for emergency rescue;
(4) Non-transport special work vehicle with fixing device;
(5) Buses and trams purchased by urban public transport enterprises.
According to the needs of national economic and social development, the State Council can reduce or exempt vehicle purchase tax and report it to NPC Standing Committee for the record.
Article 10 The vehicle purchase tax shall be collected by the tax authorities.
Article 11 When purchasing taxable vehicles, taxpayers shall report and pay the vehicle purchase tax to the competent tax authorities in the place where the vehicles are registered. Taxable vehicles that do not need to be registered shall report and pay the vehicle purchase tax to the competent tax authorities where the taxpayer is located.
Article 12 The obligation to pay vehicle purchase tax occurs on the day when taxpayers purchase taxable vehicles. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.
Thirteenth taxpayers should pay the vehicle purchase tax before handling the vehicle registration with the traffic management department of the public security organ.
The traffic administrative department of the public security organ shall, when handling vehicle registration, check the vehicle information that the taxpayer applies for registration according to the electronic information of tax payment or tax exemption of taxable vehicles provided by the tax authorities, and handle vehicle registration according to law after verification.
Article 14 If a vehicle that has been reduced or exempted is no longer within the scope of tax reduction or exemption due to transfer or change of use, the taxpayer shall pay the vehicle purchase tax before handling the vehicle transfer registration or change registration. Taxable value will deduct 10% for each full year on the basis of the taxable value determined when the duty-free or tax-reduced vehicles first declare tax payment.
Article 15 A taxpayer who returns a vehicle for which the vehicle purchase tax has been levied to a vehicle production enterprise or a sales enterprise may apply to the competent tax authority for refund of the vehicle purchase tax. The amount of tax refund is based on the tax paid, and 10% will be deducted every year from the date of tax payment to the date of tax refund application.
Article 16 The tax authorities and the departments of public security, commerce, customs, industry and informatization shall establish a mechanism for sharing and cooperating with taxable vehicle information, and exchange taxable vehicles and tax payment information in a timely manner.
Seventeenth vehicle purchase tax collection and management in accordance with the provisions of this law and "People's Republic of China (PRC) tax collection and management law".