According to the Ministry of finance's website, the Ministry of Finance and the State Administration of Taxation issued the announcement on specific policies related to vehicle purchase tax on the 23rd. The total price actually paid to the seller by the taxpayer when purchasing the taxable vehicle for his own use is determined according to the price stated in the relevant documents when the taxpayer purchases the taxable vehicle, excluding VAT. What's the matter with the adjustment of vehicle purchase tax? The vehicle purchase tax policy will come into effect in July.
According to the announcement, Metro, light rail and other urban rail transit vehicles, wheel type special mechanical vehicles such as loaders, graders, excavators and bulldozers, as well as cranes (cranes), forklifts and electric motorcycles are not taxable vehicles.
The taxable vehicles imported by taxpayers for their own use refer to the taxable vehicles imported by taxpayers directly from abroad or by entrusted agents for their own use, excluding the imported vehicles purchased in China.
The announcement clearly states that the taxable price of taxable vehicles produced and used by taxpayers shall be determined according to the sales price of similar taxable vehicles (i.e. vehicles with the same vehicle configuration serial number), excluding VAT; if there is no sales price of similar taxable vehicles, it shall be determined according to the component taxable price. The calculation formula of component tax price is: component tax price = Cost & times; (1 + cost profit rate); for taxable vehicles subject to consumption tax, the consumption tax amount should be added to the component tax price.
The cost profit rate in the above formula shall be determined by the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning of the State Administration of taxation.
According to the announcement, the urban public transport enterprises that are exempt from the vehicle purchase tax for the public buses and trams purchased by urban public transport enterprises refer to the enterprises that are recognized by the transportation authorities of the people's governments at or above the county level, have obtained the urban public transport operation qualification according to law, provide public transport services, and are included in the list of urban public transport management departments and urban public transport enterprises; Bus and electric vehicles refer to the vehicles designed and manufactured to transport passengers, which are operated according to the prescribed line and station fares and used for public transport services, including buses, trolleybuses and trams.
According to the announcement, if a vehicle that has gone through the procedures of tax exemption or reduction is no longer within the scope of tax exemption or reduction due to transfer or change of use, the taxpayer, the time when the tax obligation occurs and the amount of tax payable shall be implemented according to the following provisions: if the transfer occurs, the transferee shall be the taxpayer of vehicle purchase tax; if the transfer does not occur, the owner of the vehicle shall be the taxpayer of vehicle purchase tax; if the transfer does not occur, the taxpayer shall be the owner of vehicle purchase tax The time of occurrence is the date of vehicle transfer or change of use.
For the above cases, the calculation formula of the amount of tax payable is: the amount of tax payable = the tax price determined at the time of the initial tax declaration & times; (1 - service life & times; 10%) & times; 10% - tax paid. (the amount of tax payable shall not be negative)
The calculation method of service life is from the date when the taxpayer handles the tax declaration for the first time to the date when the situation no longer falls into the scope of tax exemption or reduction. The service life shall be rounded up and those less than one year shall not be included.
The announcement also makes it clear that the vehicles that have been taxed will be returned to the vehicle production or sales enterprises. If the taxpayer applies for the refund of the vehicle purchase tax, the calculation formula of the tax payable is: tax payable = tax paid & times; (1-service life & times; 10%). The calculation method of service life is from the date when the taxpayer pays the tax to the date when he applies for tax refund.