From February 1st, the State Administration of Taxation Order No. 33, "Administrative Measures on the Collection of Vehicle Purchase Taxes" will be formally implemented. What new rules are required to pay special attention to in the "Measures"? The reporter recently interviewed the relevant staff of the Automobile Taxation Branch of the Municipal Taxation Bureau.
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The new method has a tax period, tax payment and tax exemption for two months. If a taxpayer purchases, imports, produces, awards, awards, or otherwise obtains a self-use taxable vehicle, it shall file a tax return within 60 days from the date of purchase. Once overdue, it shall be subject to a taxable amount of five per thousand per day. Late payment fee. If the duty-free vehicle is transferred or changed, the taxpayer shall, within 60 days from the date of purchase, go to the competent tax authority to re-declare tax exemption or tax.
The lowest taxable price has been widely concerned by the public. Article 12 of the new method stipulates that taxpayers purchase taxable vehicles for their own use or import for their own use. The declared taxable price is lower than the lowest taxable price of the same type of taxable vehicle, and it is not justified. For reasons, the taxation basis is determined according to the minimum taxable price approved by the State Administration of Taxation.
The staff of the State Administration of Taxation of the State Administration of Taxation said: "Only imported old cars, vehicles damaged due to force majeure factors, vehicles with more than three years of inventory, and test vehicles that travel more than 80,000 kilometers have a 'low price. 'The 'justified reason', and the so-called promotion, discounts, etc. of the 4S shop can not be justified for less taxation."
At the same time, compared with the original regulations, the new method adds “the price information of the vehicles provided by the dealers†in addition to the “price information of the vehicles provided by the motor vehicle manufacturersâ€, so that the price data in the vehicle purchase tax collection system will also be updated. Faster and more complete.
The new method also points out that vehicles that have paid vehicle purchase tax, vehicles that have been returned to the production enterprise or dealer, non-transport vehicles with fixed devices that meet the tax-free conditions, but have been taxed, and other cases that should be refunded according to laws and regulations , the taxpayer is allowed to apply for tax refund. The tax refund amount may be calculated from the taxpayer's tax return date, and the tax refund shall be calculated by deducting 10% of the tax paid for each year; if the vehicle is less than one year, the tax shall be refunded in full according to the paid tax.
This is in line with the original stipulation that “the situation of taxation and registration by the public security organs is not handled by the public security organsâ€, the tax rebate is more extensive and more realistic. In addition, in the provision of tax refund information, the new method requirements are also more detailed and easier to handle and operate.