1.6 liter and below passenger cars to reduce vehicle purchase tax related questions and answers.
1, 1.6 liter and below passenger cars, how much tax can be reduced?
Answer: According to the Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax, the tax rate of vehicle purchase tax is 10%. Generally speaking, the vehicle purchase tax is calculated at 10% based on the invoice price of the vehicle (or the lowest taxable value approved by State Taxation Administration of The People's Republic of China), after deducting the value-added tax. If you buy a passenger car with a displacement of 1.6 liter or less, the purchase price (or the minimum taxable value approved by State Taxation Administration of The People's Republic of China) is 1 1.7 million yuan, and the vehicle purchase tax in taxable value is 1 00000 yuan after deducting the value-added tax. Originally, you need to pay the vehicle purchase tax100000 yuan (/kloc After the tax is reduced at the rate of 5%, the vehicle purchase tax needs to be paid 5,000 yuan (10,000 yuan ×5%), and the tax is reduced by half.
2. Do passenger cars with a displacement of 1.6 liters or less enjoy the tax reduction policy only refer to domestic cars?
Passenger cars with a displacement of 1.6 liters or less, which are subject to vehicle purchase tax at a reduced rate of 5%, can be domestic cars or imported cars.
3. What does a passenger car mean?
A: The passenger car that enjoys the tax reduction policy this time refers to the car that is mainly used to carry passengers and their carry-on luggage and/or temporary articles in terms of design and technical characteristics, and has no more than 9 seats including the driver's seat.
4. How to specifically determine whether the purchased vehicle enjoys the tax reduction policy?
A: If you buy a domestic car, you can enjoy the tax reduction policy in the following three situations:
First, domestic cars: the vehicle type code (the first digit of the vehicle type, the same below) in the "Certificate of Chinese People's Republic of China * * and China's Motor Vehicle Factory Certificate" (hereinafter referred to as the certificate) is "7", and the displacement in the "Displacement and Power (ml/kw)" does not exceed 1600ml, "Rated passenger (person)
Second, domestic special passenger cars: the vehicle type code of "vehicle model" in the certificate is "5", the displacement of "displacement and power (ml/kw)" does not exceed 1600ml, the "rated passenger (person)" does not exceed 9 people, and the "rated load mass (kg)" is less than the product of the rated number of passengers and 65kg.
Third, other domestic passenger cars: the vehicle type code in the "Vehicle Model" item in the certificate is "6", the displacement in the "Displacement and Power (ml/kw)" item does not exceed 1600ml, and the "Rated Passenger (Person)" item does not exceed 9 people.
If you buy an imported car, you should refer to the technical parameters of similar domestic models.
5. When can I buy a car and enjoy the tax reduction policy?
Answer: From the date of 20 15 years 10/0 to the date of 20 1 6 years1February 3 1 0, the purchase of passenger cars with a displacement of 1.6 liters or less will be reduced by 5%. That is to say, vehicles whose purchase date is after 20 15 years 10/day (inclusive) and are within the scope of tax reduction can enjoy the tax reduction policy.
6. How to determine the vehicle purchase date?
A: The date of purchase of passenger cars is determined according to the date of issuance of valid documents such as the Uniform Invoice for Motor Vehicle Sales or the Special Payment Letter for Customs Tariffs.
7. What should I do if the qualified vehicles do not enjoy the tax reduction policy?
Answer: If a vehicle that meets the tax reduction requirements is purchased, but the vehicle purchase tax is paid in full at the rate of 10% for various reasons, the overpaid tax can be refunded to the tax authorities of the vehicle purchase tax.
8. I bought a new energy vehicle, can I also enjoy the tax reduction policy?
A: New energy vehicles that meet the requirements of the Announcement of the Ministry of Finance, Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China on Exemption from Vehicle Purchase Tax for New Energy Vehicles (Announcement No.53, Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China, Ministry of Finance, No.2014) enjoy the policy of exemption from vehicle purchase tax.
9. When should I pay tax on taxable vehicles that have been donated, won prizes or obtained by other means for my own use?
A: According to the Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax (Order No.294 of the People's Republic of China and the State Council): "Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Those who import taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of import; Self-produced, donated, awarded or otherwise acquired taxable vehicles for personal use, tax returns shall be made within 60 days from the date of acquisition. The vehicle purchase tax shall be paid in one lump sum. "