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How should the vehicle purchase tax be calculated?

  • Author: admin
  • Release time: 2016/9/17 10:47:09
  • News browsing popularity: Times
  • [This article tags]:
    The "Administrative Measures for the Collection of Vehicle Purchase Taxes" came into effect on January 1, 2006, and the vehicle purchase tax rate was set at 10%. It is the same as the tax collected by the traffic management department. It is understood that the "Measures" includes six parts: procedures for the declaration of vehicle purchase tax, tax exemption procedures, tax refund procedures, tax collection procedures, tax payment certificates and archives management procedures. The new Measures will replace the original Provisional Regulations on Vehicle Purchase Tax. The vehicle purchase tax is levied once, and vehicles that have already been levied a vehicle purchase tax will not be levied separately until they are scrapped and changed hands halfway.
    8547 yuan tax for 100,000 cars

    However, before and after the implementation of the "Expropriation Measures", it was exactly when the car was purchased at the end of the year. Of course, what people are most concerned about is how to pay taxes after buying a car. According to the reporter's understanding, the vehicle purchase tax is calculated at an ad valorem rate to calculate the taxable amount. The calculation formula is: taxable amount = taxable price × tax rate.

    If the consumer buys a domestic private car, the taxable price is the full price and out-of-price expenses paid to the dealer, excluding VAT (17%). Because the purchase price of the special invoice for motor vehicle sales includes VAT, the 17% value-added tax must be eliminated before calculating the vehicle purchase tax, that is, the vehicle purchase tax calculated price = the fare ÷ 1.17 , And then levy a vehicle purchase tax at a 10% tax rate.

       The reduction was made on August 1st across the country. It is calculated by dividing the car model by 11.7. However, the car model here can be the face value of the purchase invoice or the lowest taxable price of the car, which is the national average sales price of the model entered in the computer of the collection office (the taxable price is controlled by the tax collector and (Often it is not the car price you negotiated from the dealer)

    When the invoice face value is higher than the minimum taxable price, the vehicle purchase tax is calculated based on the invoice face value; if the invoice face value is equal to or lower than the minimum taxable price, the vehicle purchase tax is calculated based on the minimum taxable price. The function of this is mainly to avoid tax evasion when the face value of the invoice is lower than the actual price.

    For example, if a consumer buys a domestically produced car for 100,000 yuan, it will be taxed at 10% after removing the value added tax. The calculation formula is 100,000 ÷ 1.17 × 0.1 = 8547 yuan.

    If the consumer buys an imported private car, the calculation formula for the taxable price is: taxable price = duty-paid price + tariff + consumption tax.

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    Hubei Public Security No. 42130202003227