There are new changes in vehicle purchase tax. There are new regulations on vehicle purchase tax, and the cost of buying a car will be reduced! From July, 2009 1, 2065438, the tax deductible for consumers to buy vehicles will depend on the actual amount paid. If you return your car, you can apply for a refund of purchase tax, tax exemption and tax reduction ... How much can you save by buying a car after the implementation of the new regulations? What are the new changes in vehicle purchase tax? Forward the stamp map to the required TA!
People's Republic of China (PRC) Vehicle Purchase Tax Law (adopted at the 7th meeting of the 13th NPC Standing Committee on February 29th, 2008).
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 the vehicle registration, check the vehicle information that the taxpayer applies for registration according to the electronic information of tax payment or exemption of taxable vehicles provided by the tax authorities, and handle the vehicle registration according to law after the verification is correct.
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".
Eighteenth taxpayers, tax authorities and their staff in violation of the provisions of this law, in accordance with the "People's Republic of China (PRC) tax collection and management law" and other relevant laws and regulations shall be investigated for legal responsibility.
Article 19 This Law shall come into force as of July 1 2065438. On October 22nd, 2000/KLOC-0, the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC) issued by the State Council was abolished at the same time.