How to make a car purchase invoice to pay less vehicle purchase tax?
2012-09-2614: 40:14 | classification: fiscal and taxation practice | declaration | subscription by store name
Mr. Zhao bought a Dongfeng Nissan Tiida 1.6GS(AT) from an automobile company for his own use and paid 159800 yuan (including VAT). In addition, he also paid various expenses to the automobile trading company as follows: 200 yuan for license, 3,000 yuan for tools and appliances, 7,500 yuan for insurance, 2,400 yuan for annual road maintenance and 6,500 yuan for vehicle repair. After all the money is added up, the car sales company will issue an invoice.
If Mr. Zhao doesn't make tax planning, according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Tax Policy and Collection Management of Vehicle Purchase Tax (Guo Shui Fa [2004]160No.), the tax basis should be determined according to the total price of taxable vehicles, that is, "the purchase of self-use vehicles is the total price and extra-price expenses paid by taxpayers to sellers, excluding value-added tax. Out-of-price expenses refer to various out-of-price expenses such as funds, collection fees, return profits, subsidies, liquidated damages (deferred payment interest) and handling fees, packaging fees, storage fees, quality fees, transportation and handling fees, storage fees, collection funds, and prepaid funds. "
The vehicle purchase tax payable is: taxable value = (159800+200+3000+7500+2400+10000) ÷ (1+17%) =/kloc-.
Vehicle purchase tax payable =156325×10% =15632.5 (yuan)
If Mr. Zhao intends to pay taxes, the relevant units (enterprises) will issue bills separately and only provide invoices to the vehicle management office for registration. As long as the invoice is not lower than the minimum taxable value stipulated in the tax law, you can apply for a certificate. If it is lower than the minimum taxable value, the tax authorities shall levy taxes according to the minimum taxable value. Because the tax law stipulates that taxpayers need to provide a unified invoice (a copy of the invoice and a copy of the tax return) or a valid certificate for the sale of motor vehicles when purchasing vehicles in China, the tax authorities generally levy taxes according to the invoice amount. However, if the taxable value declared by the taxpayer is lower than the lowest taxable value of the same type of taxable vehicles when purchasing or importing vehicles for personal use, and there is no justifiable reason, the tax basis shall be the lowest taxable value. 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 the vehicle manufacturer and referring to the average market transaction price.
After tax planning, the vehicle purchase tax payable is:
Taxable amount =159800 ÷ (1+17%) =136581(yuan)
Vehicle purchase tax payable =136581×10% =13658.1(Yuan)
Compared with underpaid vehicle purchase tax =15632.5-13658.1=1974.4 (yuan)
Therefore, after planning, Mr. Zhao Can legally saved the vehicle purchase tax 1974.4 yuan.
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