All cars are subject to consumption tax, and luxury cars need to be taxed at the retail level.

The scope of consumption tax collection includes:

(1) Automobile: refers to a four-wheeled automobile with seats arranged between two axles for carrying people and their belongings.

The scope of automobile collection includes mini-cars (cylinder capacity, that is, exhaust volume, the same below). Off-road vehicle refers to a vehicle with four-wheel drive and high passability.

The collection scope of off-road vehicles includes light off-road vehicles (passenger cars with cylinder capacity (3)), also known as station wagons: it refers to vehicles with rectangular box-shaped carriages, with a body length of more than 3.5 meters and less than 7 meters and less than 22 passenger seats (excluding driver's seat).

The collection scope of passenger cars includes minibuses (all kinds of trucks, special vehicles (such as emergency vehicles and emergency vehicles) whose cylinder capacity is assembled, modified and transformed from the chassis of the above taxable vehicles), which does not belong to the collection scope of this tax item.

Can cars burning gasoline be exempted from travel tax?

Those that meet the requirements can be reduced. Notice of the Ministry of Finance, the Ministry of State Taxation Administration of The People's Republic of China, the Ministry of Industry and Information Technology and the Ministry of Transport on Preferential Policies for Energy Saving and New Energy Vehicles and Boats (Caishui [2065438+08] No.74) stipulates that:

First, for energy-saving cars, travel tax will be levied by half.

(1) Energy-saving passenger cars subject to a halving of travel tax shall meet the following standards at the same time:

1. Passenger cars (including non-plug-in hybrid, dual-fuel and dual-fuel passenger cars) with a displacement of less than 1.6 liters (including 1.6 liters) that are licensed for sale in China;

2. The oil consumption under comprehensive working conditions should meet the standards. See relevant documents for specific requirements.

(2) Energy-saving commercial vehicles with half of the vehicle and vessel tax shall meet the following standards:

1. Light and heavy commercial vehicles burning natural gas, gasoline and diesel (including non-plug hybrid, dual-fuel and dual-fuel light and heavy commercial vehicles) approved for sale in China;

2. The fuel consumption of light and heavy commercial vehicles burning gasoline and diesel oil under comprehensive working conditions shall meet the standards. See relevant documents for specific standards.

2. Energy-saving and new-energy vehicles that meet the above standards shall be jointly published by the Ministry of Industry and Information Technology and State Taxation Administration of The People's Republic of China from time to time, and the Catalogue of Energy-saving and New-energy Vehicles with Travel Tax Exemption and Exemption (hereinafter referred to as the Catalogue) shall be published.

Are all cars subject to consumption tax? How to calculate, pay and declare the automobile consumption tax. It also involves many doorways. When dealing with automobile consumption tax, if you feel that there is something you don't understand financially, you should talk to more professionals.