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How is the tax payment period of vehicle purchase tax stipulated?
How is the tax payment period of vehicle purchase tax stipulated?

1. According to Article 13 of the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC) (Order No.294 of the State Council of the People's Republic of China): "Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall be declared and taxed within 60 days from the date of import; Those who produce, accept gifts, win prizes or obtain taxable vehicles for their own use by other means shall declare and pay taxes within 60 days from the date of obtaining them. The vehicle purchase tax shall be paid in one lump sum. "

2. According to the Measures for the Administration of the Collection of Vehicle Purchase Tax (Order No.33 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)): "Article 5 Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall be declared and taxed within 60 days from the date of import; Taxable vehicles that are self-produced, donated, rewarded or obtained by other means shall be declared and taxed within 60 days from the date of acquisition.

Article 6 If the tax exemption conditions of duty-free vehicles disappear due to transfer or change of use, the taxpayer shall re-declare and pay taxes to the competent tax authorities within 60 days after the tax exemption conditions disappear.

If the duty-free vehicle is transferred, but it still falls within the scope of tax exemption, the transferee shall, within 60 days from the date of purchasing or obtaining the vehicle, re-declare the tax exemption to the competent tax authorities. "

3. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Collection and Management of Vehicle Purchase Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.4): "3. The date of purchase mentioned in Article 5 of the Measures refers to the date of issuance of the unified invoice for motor vehicle sales (hereinafter referred to as the unified invoice) or other valid documents.

The date of import refers to the date of issuance of the special payment book or other valid documents for customs import VAT.

The date of acquisition refers to the date when a contract, legal document or other valid certificate comes into effect or is issued. "

Will there be a late fee for late payment of vehicle purchase tax?

According to Article 12 of the Vehicle Purchase Tax Law of People's Republic of China (PRC), the time when the vehicle purchase tax obligation occurs is the day when the taxpayer purchases the taxable vehicle. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.

According to the provisions of the Tax Administration Law, if the tax is not paid within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of default.

How is the tax payment period of vehicle purchase tax stipulated? According to the above article, the vehicle purchase tax should be paid within 60 days, otherwise a late payment fee of five ten thousandths will be charged. Therefore, everyone must pay taxes in accordance with the relevant tax regulations, and don't know the law and break the law, so as to avoid more follow-up events and more fiscal and tax contents. Please pay attention to the update of this website!