A: It mainly includes the following five aspects:
(1) Improve the scope of taxation. The Provisional Regulations on Travel Tax stipulates that the scope of travel tax collection is the travel that should be registered in the travel management department according to law. There is no tax on the internal operation of vehicles and vessels that do not need to be registered. From the perspective of the nature of travel tax, property tax and fair tax burden, whether the registration of travel in the management department should be included in the scope of taxation. The vehicle and vessel tax law no longer takes registration as the standard to determine whether the vehicle and vessel have tax obligations, but unifies the scope of vehicle and vessel taxation stipulated in this law.
(2) Reform the tax basis for passenger cars. According to the "Provisional Regulations on Travel Tax" and its detailed rules, micro and small passenger cars (buses) are taxed by car. As a property tax, travel tax should be calculated on the basis of evaluation in theory, but it is difficult to evaluate the value because of the large number of passenger cars and scattered in thousands of households. Considering the positive correlation between the exhaust volume of passenger cars and their overall value, the vehicle and vessel tax law takes the exhaust volume as the tax basis of passenger cars.
(3) Adjust the tax burden structure. On the one hand, in order to support the development of the transportation industry, the vehicle and vessel tax law still maintains the original tax rate for trucks, motorcycles and ships (except yachts) that account for about 28% of the total number of cars; Slightly increase the tax rate of passenger cars with more than 9 seats; For trailers, the same tax applicable to trucks stipulated in the original regulations is changed to 50% of the truck tax. On the other hand, in order to give full play to the adjustment function of vehicle and vessel tax and reflect the policy orientation of automobile consumption and energy saving and emission reduction, the vehicle and vessel tax law has made structural adjustment to the tax burden of passenger cars (that is, cars with less than 9 seats) accounting for about 72% of the total automobile, reducing, maintaining and improving it. First, appropriately reduce or maintain the tax rate for passenger cars that account for about 87% of the total number of existing passenger cars and have a displacement of 2.0 liters or less; Second, it accounts for about 10% of existing passenger cars, and the displacement is 2.0 liters to 2.5 liters (inclusive), and the tax rate is appropriately higher than the current tax rate; Third, the tax rate of large and large-displacement vehicles, which account for about 3% of the total number of existing passenger cars and have a displacement of more than 2.5 liters, is higher than the current tax rate.
In addition, in order to reflect the adjustment function of the vehicle and vessel tax, the vehicle and vessel tax law lists yachts as ships, clearly taxing them according to their length, and determines the scope of taxation as 600 yuan to 2,000 yuan per meter.
(4) Standardize preferential tax policies. In addition to retaining the provisions of the Provisional Regulations on Vehicle and Vessel Taxes that the people's governments of provinces, autonomous regions and municipalities directly under the Central Government can periodically reduce or exempt public transport vehicles and vessels, the Vehicle and Vessel Tax Law also adds the following three preferential provisions: First, vehicles and vessels that save energy and use new energy can reduce or exempt vehicle and vessel taxes; Second, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, periodically reduce or exempt travel taxes on motorcycles, three-wheeled vehicles and low-speed trucks owned by rural residents and mainly used in rural areas; Third, if it is really necessary to reduce or exempt the travel tax due to serious natural disasters, tax payment difficulties and other special reasons, the travel tax may be reduced or exempted.
(five) to strengthen the collection and management. Considering the huge number of motor vehicles and scattered tax sources, it is difficult to collect and manage them only by the tax authorities themselves. The motor vehicle management organization of the traffic management department of the public security organ is relatively sound, and the system and management means are relatively strict. It plays an important role in improving the collection performance and preventing the loss of tax sources without increasing too much workload. To this end, the vehicle and vessel tax law stipulates that the owner or manager of the vehicle shall submit the tax payment or tax exemption certificate to the traffic management department of the public security organ when handling the relevant vehicle registration and regular inspection procedures. The traffic administrative department of the public security organ shall go through the relevant formalities after verification.
In addition, due to the great mobility of ships, the effect of taxation on ships at present is not ideal in source control. To this end, the vehicle and vessel tax law stipulates that the ship inspection agency shall assist the tax authorities in strengthening the collection and management of vehicle and vessel tax when providing relevant information about the ship.