After paying the vehicle purchase tax, you must get the tax payment certificate and purchase tax invoice. If the 4S shop or car dealership does not give the tax payment certificate and purchase tax invoice, it is necessary to urge the 4S shop to make up.
Vehicle purchase tax is a vehicle tax policy, which is applicable to individuals and enterprises that buy domestic or imported cars. The tax is calculated according to a certain proportion of the vehicle sales price, and taxpayers need to pay it when buying a car.
1. Determine the calculation base of vehicle purchase tax: the calculation base of vehicle purchase tax refers to the relationship between vehicle sales price and tax payable, and the specific calculation method is to multiply the vehicle sales price by the vehicle purchase tax rate.
2. Determine the tax rate of vehicle purchase tax: The tax rate of vehicle purchase tax varies according to factors such as vehicle displacement and energy type. You need to check the relevant regulations published by the tax authorities, and then determine the tax rate according to the vehicle situation.
3. Calculate the taxable amount of vehicle purchase tax: calculate the taxable amount of vehicle purchase tax according to the calculation base and tax rate of vehicle purchase tax.
4. Pay the vehicle purchase tax: when buying a car, pay the vehicle purchase tax to the tax authorities according to the taxable amount and receive the corresponding tax invoice.
5. Do a good job in accounting treatment: in financial accounting treatment, vehicle purchase tax is included in the cost of fixed assets in time, which is convenient for the accuracy of subsequent depreciation and liquidation of fixed assets.
First, the accounting process of paying vehicle purchase tax:
1. When vehicle purchase tax occurs when an enterprise purchases a vehicle:
Borrow: fixed assets (including vehicle purchase tax)
Loan: taxes payable-vehicle purchase tax payable
2. When the enterprise pays the vehicle purchase tax:
Borrow: taxes payable-vehicle purchase tax payable
Loans: bank deposits
Generally speaking, the vehicle purchase tax paid by enterprises should be regarded as the vehicle purchase cost. Vehicle purchase tax is paid in one lump sum and can be calculated without going through the subject of "taxes payable".
Vehicle purchase tax is a kind of tax levied on vehicle buyers in a specific link, with the purchase of specified vehicles in People's Republic of China (PRC) as the tax object.
The vehicle purchase tax is calculated by ad valorem rate and extra-price collection, and the price of taxable vehicles, that is, taxable value, becomes the tax basis of vehicle purchase tax. However, due to the different sources of taxable vehicles, the composition of taxable value is different, and the composition of tax basis for vehicle purchase tax is also different.
In summary, the calculation method of vehicle purchase tax also needs attention. According to the relevant laws and regulations, if the purchase tax is too low without justifiable reasons, it needs to be recalculated by other means.
Legal basis:
Vehicle purchase tax law
first
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.
essay
Vehicle purchase tax should 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.