In July 2007 1, insurance companies began to levy travel tax, and many car owners may gradually forget the travel tax. It is different from the purchase tax. The purchase tax is paid once when buying a new car, while the travel tax is paid once a year. Today, we will talk about the relevant knowledge of vehicle and vessel tax.
How much is the car tax a year?
How to calculate vehicle tax?
The calculation method of vehicle and vessel tax is different for different models. Generally, private cars are charged according to engine displacement, and trucks are charged according to tons. Specifically, we can see the calculation standard of travel tax in Anhui Province in 2020:
List of travel tax in Anhui Province. From: Anhui Provincial State Taxation Bureau
Travel taxes in other provinces are basically the same, but the specific tax amount will be slightly different. This difference is mainly due to the fact that the Table of Travel Tax Items and Taxes only stipulates the statutory annual benchmark tax amount range, and the provinces determine the tax amount within this range according to the actual situation.
For example, the statutory annual benchmark tax amount of vehicle travel tax below 1.0L: in 60 yuan to 360 yuan, Anhui, Guangdong and other provinces, the tax amount below 1.0L in 2020 is 60 yuan, which is the lowest level of statutory tax amount, and some provinces are 120 yuan or 180 yuan.
Why is the travel tax different in the first year and the second year?
Because the travel tax is "declared annually, calculated monthly and paid in one lump sum". The specific calculation method is:
New car tax = (taxpayer× applicable tax amount) ÷ 12× tax month.
In-use vehicle tax = taxpayer × applicable tax.
In other words, the travel tax on new cars (the first year) is paid from the month of purchase to February of the year 65438+.
Suppose you bought a 1.8L car in June of that year, and the annual travel tax is 360 yuan, so you only need to pay the fee for two months in the first year, that is, 60 yuan; From the second year, it will be distributed to 360 yuan throughout the year.
When will it expire? Where can I hand it in?
Newly purchased vehicles generally pay vehicle purchase tax at the same time; For vehicles in use, you can pay the travel tax of the current year when you apply for compulsory insurance, or you can declare and pay it to the tax authorities at the place where the vehicle is registered.
However, in order to facilitate payment, many provinces have to pay travel tax at the same time when purchasing compulsory insurance. Therefore, at present, when most car owners buy insurance, they pay the travel tax together with the compulsory insurance.
How long has it expired?
Travel tax is paid annually, as long as it is paid within that year. For example, in 2020, the time limit for filing and paying travel tax is June 65438+1 October1to June 20265438+February 3 1, even if it is overdue.
What will happen if you don't pay the travel tax?
You have to pay a late fee for not attending the meeting.
According to the provisions of the Tax Administration Law, late fees must be paid for overdue taxes, and the late fees are calculated on a daily basis. The specific calculation formula is:
Late payment fee = tax arrears amount ×0.0005× tax arrears days.
(five ten thousandths of a day)
Take 360 yuan's one-year travel tax as an example. The daily late payment fee is 0. 18 yuan.
You can't pass the annual inspection if you don't pay the travel tax.
Generally, travel tax will be paid together with insurance, so can you not pay travel tax without buying insurance?
The answer is no! Because the annual inspection of vehicles needs to provide tax payment certificate, it is impossible to handle the annual inspection of vehicles without paying the vehicle and vessel tax.
Relevant regulations:
Article 10 of the Vehicle and Vessel Tax Law of People's Republic of China (PRC): When applying for vehicle registration and periodic inspection, the vehicle owner or manager shall submit a tax payment or exemption certificate to the traffic management department of the public security organ. The traffic administrative department of the public security organ shall go through the relevant formalities after verification.
If you don't pay, you may be fined.
If the travel tax is not paid in time, in addition to the late payment fee, according to the relevant regulations, the tax authorities can order it to make corrections within a time limit, and even impose a fine if the circumstances are serious.
Relevant regulations:
Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Administration: If a taxpayer fails to file tax returns within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 1000 yuan may be imposed.
Therefore, Cha Chajun reminds everyone that the travel tax itself is not high, but it cannot be ignored. Non-payment will not only cause a lot of inconvenience, but also may be fined.
How to check whether the vehicle has paid the travel tax?
First, you can check the insurance policy of the vehicle. Generally, there is a column of "Travel Tax Collection" in the vehicle compulsory insurance policy, which contains relevant information such as the amount of travel tax.
Insurance policy. View a map/car
Secondly, if you can't find the insurance policy, you can call the insurance company to check it for you.
Finally, you can also check with the local competent tax authority official website or the window through the license plate number, frame number, engine number and other information.
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