Attention car buyers, car purchase tax:
Charge standard:
Charging location:
Cost calculation:
Expense handling:
Fee concessions:
Official website of Wuhan State Taxation Bureau (www.whgs.gov.cn), national laws and regulations on vehicle purchase tax.
Paragraph 1 of Article 6 of the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC) stipulates that the taxable value, if a taxpayer purchases a taxable vehicle for his own use, is the total price and extra-price expenses paid to the seller for the taxpayer to purchase the taxable vehicle, excluding value-added tax.
Article 7 stipulates that State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) shall determine the minimum taxable value for all types of taxable vehicles with reference to the average transaction price in the taxable vehicle market. Taxpayers who purchase or import taxable vehicles for their own use, and declare that taxable value is lower than the lowest taxable value of the same type of taxable vehicles without justifiable reasons, shall collect vehicle purchase tax according to the lowest taxable value.
There are two concepts involved here, one is the minimum taxable value and the other is the extra cost.
In the Measures for the Administration of the Collection of Vehicle Purchase Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China OrderNo. 15), which was implemented on June 65438+1October 65438, 2006, these two articles were clearly explained:
Article 7 of the Measures for the Administration of Vehicle Purchase Tax Collection: The minimum taxable value refers to the vehicle purchase tax taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) according to the vehicle price information provided by vehicle manufacturers and with reference to the average market transaction price.
Article 10: Article 6 of the Vehicle Purchase Tax Regulations refers to funds, collection fees, returned profits, subsidies, liquidated damages (deferred payment interest) and fees, packaging fees, storage fees, quality fees, transportation and handling fees, storage fees, collection funds, prepaid funds and other various extra-price charges.
Assuming that the minimum taxable value of a car is 6.5438+0.9 million yuan, consumers will pay the vehicle purchase tax at 200,000 yuan after buying the car with 200,000 yuan; If the consumer buys this car at a price of 6,543.8+0.8 million yuan, the vehicle purchase tax shall be calculated according to the minimum taxable value of 6,543.8+0.9 million yuan since the actual purchase price is equal to or lower than the minimum taxable value.
If the car purchased by consumers also includes the above-mentioned out-of-price expenses, the out-of-price expenses should be added to calculate the vehicle purchase tax.
-Wuhan motor vehicle related matters-
The above contents are compiled and published by Pacific Auto Network for reference. I hope it helps you. If you need more legal answers, you can consult Pacific Auto Network online.
Million car purchase subsidy