Automobile purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge. The basic norm of the current automobile purchase tax law is the Provisional Regulations of People's Republic of China (PRC) on Vehicle Purchase Tax, which comes into effect on 200 1 1.
Car purchase tax refers to the tax to be paid when buying a car. The purchase tax is 65,438+00% of the car price (excluding tax). Taxpayers of vehicle purchase tax are units and individuals who purchase (including buying, importing, producing, accepting gifts, winning prizes or obtaining them for their own use) taxable vehicles, and the tax rate is 10%. Except cars, motorcycles, trams, trailers, etc.
The calculation formula of tax payable is: tax payable = tax payable × tax rate (if it is lower than the minimum tax payable published by State Taxation Administration of The People's Republic of China, it shall be levied according to the minimum tax payable stipulated by State Taxation Administration of The People's Republic of China).
Calculation of tax rate for self-use vehicles: out-of-price expenses × 10%, in which out-of-price expenses do not include value-added tax;
Tax rate calculation of imported cars: taxable value = (duty paid price+customs duty) ÷( 1- consumption tax rate);
The purchase tax is 10% of the car price (excluding tax), and the formula is: new car purchase tax = car purchase price (including tax)/1. 13 * 10%.
According to the relevant provisions of the document Caishuizi [2000] 18 of the Ministry of Finance, the vehicle purchase tax paid by enterprises (including purchase, import, self-production, donation, prizes or other forms of self-use) should be included in the vehicle cost. Because it belongs to the relevant taxes and fees for purchasing fixed assets.
The tax rate of automobile consumption tax in China has been basically formulated, but the reason why it has not been introduced is the choice of two collection schemes, which are divided into five or seven grades.
According to the 7 grades, the lowest tax rate will be only1%; The lowest tax rate for the fifth tranche is 3%, which is the biggest difference between the two schemes. In the 7-level collection scheme, the classification of exhaust volume is refined. For cars only, it will be divided into 7 sections according to 1 liter, 1.5 liter, 2.0 liter, 2.5 liter, 3.0 liter and 4.0 liter. The lowest tax rate can be as low as 1%, and the highest tax rate is still 20%. In addition, the tax rate of other grades will fluctuate between 3% and 25%, and the tax rate of other types of passenger cars will be between 1%-9%.
The person in charge of the Turnover Tax Department of the Department of Taxation and Administration of the Ministry of Finance believes that "levying tax rates by grades will be the main direction of the future automobile tax reform, and the new automobile consumption tax is only adjusted for the production links of automobiles. If we want to promote industrial development, we need to encourage domestic consumers to buy cars. Therefore, it is indeed possible to reduce the automobile purchase tax. At present, the focus of work is still on the automobile consumption tax, and the purchase tax has not yet been put on the agenda. "
One is to merge the subtitle of cars and off-road vehicles into the subtitle of passenger cars.
Second, the consumption tax on passenger cars is divided into five grades, that is, the tax rate below 1.0 liter is 3%; The tax rate of 1.0L (inclusive) to 2.2L is 5%; The tax rate for displacement of 2.2 liters (inclusive) to 3.0 liters is 9%; The displacement is 3.0 liters (inclusive) to 4.0 liters, which is14%; A consumption tax of 20% is levied on the displacement of more than 4.0 liters.
Third, passenger cars with less than 24 seats are still subject to the current tax rate of 3%, passenger cars with a displacement of 2.0 liters (inclusive) to 3.0 liters are subject to the tax rate of 5%, and passenger cars with a displacement of 3.0 liters or more are subject to the tax rate of 8%.