Is the Yuncheng purchase tax halved to %0.9?

Purchase tax is stipulated by the state and is unified across the country. It is submitted to the National Taxation Bureau. Please pay attention to the following policies when submitting it: I have summarized the Q&A on the preferential policies for cars with an engine displacement of 1.6 liters and below:

Related to vehicle purchase tax reduction for passenger cars with an engine displacement of 1.6 liters and below Questions and Answers

1. How much tax can be reduced by the vehicle purchase tax reduction policy for passenger cars with an engine capacity of 1.6 liters and below?

Answer: According to the "Interim Regulations of the People's Republic of China on Vehicle Purchase Tax", the vehicle purchase tax rate is 10%. Generally, it is based on the vehicle purchase invoice price (or the vehicle purchase tax rate approved by the State Administration of Taxation). The minimum taxable price of the car), after deducting the value-added tax, is used as the basis for tax calculation, and the car purchase tax is calculated at a rate of 10%. If you purchase a passenger car with a displacement of 1.6 liters or less, the purchase price (or the lowest taxable price of the car approved by the State Administration of Taxation) is 117,000 yuan, and the vehicle purchase tax price after deducting the value-added tax is 100,000 yuan. Yuan, the vehicle purchase tax originally needed to be paid was 10,000 Yuan (100,000 Yuan × 10%). After reducing the tax rate at 5%, the vehicle purchase tax needs to be 5,000 yuan (100,000 yuan × 5%), which is half the tax.

2. Do the passenger cars with an displacement of 1.6 liters and below that enjoy the tax reduction policy only refer to domestically produced cars?

Passenger cars with a displacement of 1.6 liters and below that are subject to a reduced vehicle purchase tax of 5% can be domestically produced or imported cars.

3. What does passenger car mean?

Answer: Passenger cars that enjoy the tax reduction policy this time refer to cars that are mainly used to carry passengers and their carry-on luggage and/or temporary items in terms of design and technical characteristics, including the driver’s seat and no more. Cars with more than 9 seats.

4. How to specifically determine whether the vehicle purchased enjoys the tax reduction policy?

Answer: If you buy a domestically produced car, you will enjoy the tax reduction policy in the following three situations:

First, domestically produced cars: "Complete motor vehicles of the People's Republic of China and the People's Republic of China" The vehicle type code (the first digit of the vehicle model, the same below) in the "Vehicle Model" item in the "Factory Certificate" (hereinafter referred to as the certificate) is "7", and the "Displacement and Power (ml/kw)" item The displacement does not exceed 1600ml, and the "rated passenger (person)" item does not exceed 9 people.

The second is domestically produced special passenger vehicles: the vehicle type code in the "vehicle model" item in the certificate is "5", and the displacement in the "displacement and power (ml/kw)" item does not exceed 1600ml , the "rated passenger (person)" item does not exceed 9 people, and the "rated load mass (kg)" item is less than the product of the rated number of passengers and 65kg.

The third is other domestic passenger cars: the vehicle type code in the "Vehicle Model" item in the certificate is "6", and the displacement in the "Displacement and Power (ml/kw)" item does not exceed 1600ml , the "rated passenger (person)" item shall not exceed 9 people.

If you purchase an imported car, you should refer to the technical parameters of similar domestically produced models.

5. When can the car purchased enjoy the tax reduction policy?

Answer: From October 1, 2015 to December 31, 2016, for the purchase of 1.6L Passenger cars with displacements of and below are levied a vehicle purchase tax at a reduced rate of 5%. In other words, vehicles with a purchase date after October 1, 2015 (inclusive) and within the scope of tax reduction can enjoy tax reduction policies.

6. How to determine the vehicle purchase date?

Answer: The purchase date of a passenger vehicle is determined based on the issuance date of valid vouchers such as the "Uniform Invoice for Motor Vehicle Sales" or the "Special Customs Duty Payment Book".

7. What should I do if the vehicles that meet the regulations do not enjoy the tax reduction policy?

Answer: If you purchase a vehicle that meets the tax reduction regulations, but pay the vehicle purchase tax in full at the 10% rate for various reasons, you can apply for a refund to the vehicle purchase tax collection department for the excess tax. .

8. If I buy a new energy vehicle, can I also enjoy the tax reduction policy?

Answer: In line with the "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology on Exempting New Energy Vehicles from Purchase Tax" (Announcement No. 53, 2014, of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology) ), enjoy the vehicle purchase tax exemption policy.

9. When should a tax be paid if a taxable vehicle is received as a gift, award, or otherwise acquired for personal use?

Answer: According to the provisions of the "Interim Regulations of the People's Republic of China on Vehicle Purchase Tax" (Order No. 294 of the State Council of the People's Republic of China): "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 self-use shall declare and pay taxes within 60 days from the date of import; those who self-produce, receive gifts, win awards, or otherwise obtain and use taxable vehicles shall The vehicle purchase tax must be paid in full within 60 days from the date of acquisition.”