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What is the vehicle and vessel tax payment standard in Shandong Province in 2015?

1. Passenger car payment standards

1. Below 1.0 liters (inclusive): 240 yuan per vehicle per year

2. Above 1.0 liters to 1.6 Liter (inclusive): 360 yuan per vehicle per year

3. Above 1.6 liters to 2.0 liters (inclusive): 420 yuan per vehicle per year

4. Above 2.0 liters to 2.5 Liter (inclusive): 900 yuan per vehicle per year

5. Above 2.5 liters to 3.0 liters (inclusive): 1,800 yuan per vehicle per year

6. Above 3.0 liters to 4.0 liters (inclusive): 3,000 yuan per vehicle per year

7. Above 4.0 liters: 4,500 yuan per vehicle per year

2. Commercial vehicle payment standards

1 , Large passenger cars [approved to carry more than 20 passengers (inclusive), including trams]: 720 yuan per car per year

2. Medium-sized buses (approved to carry more than 9 people, less than 20 people, including trams) ): 600 yuan per vehicle per year

3. Truck: 72 yuan per ton

4. Trailer: 36 yuan per ton

5. Motorcycle: 60 Yuan per vehicle per year

Extended information:

1. The time and place of tax payment have been adjusted. The "Vehicle and Vessel Tax Law" adjusts the time when the tax liability for vehicle and vessel tax occurs from "the month of the date recorded on the vehicle and vessel registration certificate or driving certificate issued by the vehicle and vessel management department" to "the month when the ownership or management rights of the vehicle and vessel are obtained"; the place where the vehicle and vessel tax is paid is changed It was changed from "the provincial people's government decides on its own" to "the place of registration of the vehicle and vessel or the location of the withholding agent".

2. Improved tax incentives. In addition to retaining the provisions of the original "Interim Regulations on Vehicle and Vessel Tax" that the people's governments of provinces, autonomous regions and municipalities directly under the Central Government can grant regular tax exemptions and reductions to public transport vehicles and vessels, tax exemptions and other tax benefits have also been added to vehicles and vessels that save energy and use new energy. .

3. The tax burden structure has been optimized. The first is to increase the tax burden on large-displacement passenger cars. The larger the displacement, the higher the tax. The second is to calculate the tax payable on trailers at 50% of the tax for trucks with the same curb weight. The third is to significantly increase the tax burden on yachts. .

Fourth, the tax calculation basis for passenger cars has been reformed. The "Vehicle and Vessel Tax Law" uses "exhaust volume", which is positively correlated with the value of vehicles, as the basis for tax calculation, and levies taxes on passenger cars into seven levels based on "exhaust volume".

5. The scope of taxation has been expanded. The original "Interim Regulations on Vehicle and Vessel Tax" stipulated that the scope of taxation of vehicle and vessel tax is vehicles and vessels that should be registered with the vehicle and vessel management department in accordance with the law. Vehicles and vessels operating within units that do not need to be registered are not taxed. The "Vehicle and Vessel Tax Law" also includes vehicles and vessels that are currently not taxed, drive or operate within the unit and do not need to be registered with the vehicle and vessel registration management department according to law, into the scope of taxation.

Baidu Encyclopedia-New standards for vehicle and vessel tax