Duty-free vehicles need to cope with the impact of vehicle epidemic.

Duty-free vehicles need to cope with the impact of vehicle epidemic.

Duty-free vehicles need to be affected by the vehicle epidemic. Due to the epidemic situation, many international students left the country for less than 270 days, and many students who returned from studying abroad during the transition period have been worried about how to buy duty-free vehicles. Let's take a look at the impact of the vehicle epidemic on duty-free cars.

Duty-free vehicles need to be handled. The impact of vehicle epidemic is 1. Is there any special audit standard for the date of returning to China due to the epidemic?

For applicants who have studied abroad before the outbreak, returned to China during the outbreak and completed their studies in China after the outbreak, and have not studied abroad again, their graduation date is determined according to the graduation date (completion date) recorded in official documents such as graduation certificates and degree certificates provided by overseas students, that is, the graduation date or the day after the completion date is used as the graduation date for relevant applications and audits.

The cumulative sum of overseas study time and domestic study time of relevant personnel shall not be less than 9 months. The time from the second day of graduation (completion date) to the application date shall not exceed one year. The deadline for the above epidemic policy is tentatively set as September 2022 1.

Example: Xiao 'a went abroad to study in September 20 19, and the epidemic broke out in early 2020. Xiao was forced to return to China on February 6, 2020, and could not leave the country again. Completed the study through online courses in China, and the graduation certificate date was September 2020 1.

According to the old policy, Xiao A can't meet the requirement that the actual total length of studying abroad should exceed 270 days, and at the same time it exceeds the time limit for applying within 1 year after graduation. Now Xiaoa meets the special examination and approval requirements stipulated by the new policy of the General Administration of Customs, that is, the registration period is not less than 9 months from the graduation date, and the application can be made within 1 year from the day after graduation, so Xiaoa only needs to submit the application for car purchase to the customs before September 2, 20021year.

What materials do I need to provide to apply for tax-free car purchase?

(1) Valid entry and exit documents. Passports, passes to and from Hong Kong and Macao, passes for mainland residents to and from Taiwan, including visas or endorsements, and copies of personal information pages and renewal pages.

(2) Residence certificate in China issued by the public security department.

1. For local household registration, provide the household registration book, the first page stamped with the special seal for household registration and a copy of the inner page of my permanent residence registration card.

2. Non-local household registration, provide residence permit and a copy of the front and back.

(3) Entry and exit records during study abroad. Information such as entry-exit documents and photocopies stamped with the China border inspection seal, entry-exit time, entry-exit record vouchers printed by the Ministry of Public Security on its own special equipment, paper vouchers stamped with the entry-exit management department of the public security organ or the entry-exit frontier inspection organ, and printed entry-exit record inquiry results (electronic documents) stamped with the electronic signature of the State Administration for Exit-Entry.

(four) the identity and experience of overseas students.

1. International students: provide admission materials (admission notices or transcripts and other materials that can prove the admission time) from foreign (Hong Kong, Macao and Taiwan) institutions or scientific research institutions, degree certificates or graduation certificates issued by foreign (Hong Kong, Macao and Taiwan) institutions or scientific research institutions, and foreign (Hong Kong, Macao and Taiwan) learners' academic degree certificates voluntarily issued by the Study Abroad Service Center of the Ministry of Education. Non-Chinese materials need translation.

2. Visiting scholars, postdoctoral fellows, etc. : Provide an invitation letter from an overseas institution or a letter from a domestic institution, a conclusion certificate issued by an overseas institution or a domestic unit, a capital contribution letter, etc. , as well as the certification documents issued by domestic work units. Non-Chinese materials need translation.

(5) Other materials required by the local customs. For example, a round-trip ticket.

The above only lists the common types of materials, and the specific materials provided and the audit requirements shall be subject to the provisions of the competent customs.

Special reminder

Returned overseas students who buy duty-free domestic cars do not enter the circulation field and commercial links, but directly buy cars from manufacturers with the "Quasi-purchase Form for Returned Overseas Students to Buy Domestic Cars" issued by the Customs. The customs does not accept such approval procedures for domestic cars purchased by all returned overseas students or imported parts purchased in local markets (such as 4S stores).

Duty-free cars need to be affected by vehicle epidemic II. The latest purchase process of duty-free vehicles.

Application conditions

1. Studying abroad for more than one year (bachelor degree, excluding language classes), and the study time is not less than 270 days.

2. If you return to China within 2 years after completing the study, and the date of your first entry (China) is less than 1 year, you shall submit an application for car purchase to the customs.

* Entry within two years is the start date of the first entry.

* Policies may be adjusted accordingly.

Application material

1. If there is a certificate of returned overseas students, submit relevant certificates; To declare the tax-free automobile policy without a "certificate", you need to submit relevant auxiliary materials: valid admission notice, academic certificate and other materials.

2. Students studying for a degree provide a "graduation certificate"; Postdoctoral students and visiting scholars provide "proof of study/invitation letter"

3. ID card

4. Household registration book

5. Passport (including all entry and exit records during study abroad)

6. Application form for entry and exit of personal belongings: get it from the customs and fill it out.

7. Power of Attorney for Agency Service: signed with China General Administration of Automobile.

* At present, the policy of buying duty-free cars without a "certificate" is only implemented in some areas, but it has not been promoted nationwide for the time being, and will be gradually and comprehensively implemented in the future.

Car purchase process

1. Confirm the purchase qualification of duty-free vehicles with the headquarters of China Automobile Corporation or provincial branches.

2. Determine the model to be purchased, and contact China Automobile Headquarters or local branches to handle the agency formalities.

3. Prepare relevant documents and submit the application to the customs.

4. Sign the contract and pay for the car (you need to contact China Automobile Corporation in advance for the loan).

5. The applicant of China Automobile Agency handles the formalities of car purchase.

6. Pick up the car and deliver the vehicle to the 4S shop, and issue a car purchase invoice.

7. The buyer accepts and delivers the invoice and goes through the customs formalities.

8. Go through the formalities of exemption from vehicle purchase tax, inspect the vehicle and settle the license plate.

Duty-free vehicles need to deal with the impact of vehicle epidemic 3. Treatment of tax exemption period.

According to Article 27 of the Pilot Implementation Measures for Changing Business Tax to VAT (Caishui (2065438+06) No.36), the input tax amount of the following items shall not be deducted from the output tax amount: (1) Goods purchased, processing and repair services, intangible assets and real estate used for simple taxation, items exempted from VAT, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

Therefore, during the tax-free period, the enterprise cannot deduct the input tax, and since it is used as a fixed asset at the time of purchase, it should be directly included in the original value of the fixed asset (tax basis).

Two, after the resumption of taxation.

Article 2 of Annex 2 of Caishui [2016] No.36 "Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT" stipulates that fixed assets, intangible assets and real estate that cannot be deducted from the input tax as stipulated in Article 10 of the Provisional Regulations on VAT change their uses, and taxable items that are allowed to be deducted from the input tax can be deducted according to the following formula in the month after the change of use.

Deductible input tax = net value of fixed assets, intangible assets and real estate /( 1+ applicable tax rate) × applicable tax rate

The above-mentioned deductible input tax shall obtain a legal and effective VAT deduction certificate.

According to the third paragraph of Article 31 of the Annex of Caishui [20 1 6] No.361Pilot Implementation Measures for Changing Business Tax to VAT, the net value of fixed assets, intangible assets or real estate refers to the balance after the taxpayer depreciates or amortizes according to the financial accounting system.