Preferential tax policies for purchasing some passenger cars: half the vehicle purchase tax

According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Reducing the Vehicle Purchase Tax for Some Passenger Cars" 》 (Announcement No. 20 of 2022 of the Ministry of Finance and the State Administration of Taxation), for 2.0-liter vehicles with a purchase date between June 1, 2022 and December 31, 2022, and a bicycle price (excluding value-added tax) not exceeding 300,000 yuan. Passenger cars with displacements of and below are levied at half the vehicle purchase tax.

It is worth noting that the scope of application of this policy is that the design, manufacture and technical characteristics are mainly used to carry passengers and their carry-on baggage and/or temporary items, including the driver's seat at most Cars with no more than 9 seats. The purchase date of a passenger vehicle is determined based on the issuance date of valid vouchers such as a uniform motor vehicle sales invoice or a special payment note for customs duties.

Let’s take an example to see how much money you can save on car purchases after enjoying this policy.

Assuming that the seller is a general taxpayer, Xiao Wang purchased a 5-seat 2.0-liter passenger car on June 10, 2022, with a total price and tax of 316,900 yuan. How many thousands of yuan in vehicle purchase tax can Xiao Wang save?

Step 1: Calculate the bicycle price excluding tax

31.69÷(1+13%)=28.04 (10,000 yuan)

280,400 yuan<300,000 yuan Yuan, you can enjoy the preferential tax policy of halving the vehicle purchase tax.

Step 2: Calculate the vehicle purchase tax to be paid after enjoying the New Deal

28.04x10%x50%=1.402 (10,000 yuan)

Compared with the New Deal Saved 14,020 yuan in vehicle purchase tax before.

Assume that the seller is a small-scale taxpayer, and Xiaofang purchased a 4-seat 2.0-liter passenger car on June 15, 2022, priced at 298,000 yuan. How many thousands of yuan in vehicle purchase tax can Xiao Wang save?

Step 1: Determine the price of the bicycle excluding tax

According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale Value-Added Taxpayers from VAT" (Announcement of the Ministry of Finance and the State Administration of Taxation) No. 15, 2022) related content, from April 1, 2022 to December 31, 2022, small-scale VAT taxpayers are subject to a 3% taxable sales revenue exemption from VAT. therefore. The selling price of this passenger car is 298,000 yuan, which is the price of the bicycle excluding tax.

If RMB 298,000 < RMB 300,000, you can enjoy the preferential tax policy of halving the vehicle purchase tax.

Step 2: Calculate the vehicle purchase tax to be paid after enjoying the New Deal

29.8x10%x50%=1.49 (10,000 yuan)

Compared with the New Deal Saved RMB 14,900 in vehicle purchase tax.

Preferential tax policies for purchasing new energy vehicles: exemption from vehicle purchase tax

According to the "Exemption from Vehicle Purchase Tax for New Energy Vehicles by the Ministry of Finance, State Administration of Taxation, and the Ministry of Industry and Information Technology" Announcement on Relevant Policies" (Ministry of Finance Announcement No. 21 of 2020), from January 1, 2021 to December 31, 2022, vehicle purchase tax will be exempted from the purchase of new energy vehicles. New energy vehicles that are exempt from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid (including extended-range) vehicles, and fuel cell vehicles.

It is worth noting that the applicable scope of new energy vehicles is new energy vehicles that are exempt from vehicle purchase tax. The Ministry of Industry and Information Technology and the State Administration of Taxation issued the "Catalogue of New Energy Vehicle Models Exempted from Vehicle Purchase Tax" 》Implement management. For specific inquiries, please log on to the official website of the State Administration of Taxation. The purchase time is the date indicated on the unified motor vehicle sales invoice (or valid voucher).

Let’s take an example to see how much money you can save on car purchases after enjoying this policy

Assume that the seller is a general taxpayer and Xiao Li purchases it on July 2, 2022 I bought a new energy vehicle with a total price and tax of 256,700 yuan. How many thousands of yuan in vehicle purchase tax can Xiao Li save?

Step 1: Calculate the bicycle price excluding tax

25.67÷(1+13%)=22.72 (10,000 yuan)

Step 2: Calculate vehicle purchase Tax

22.72x10%=2.272 (10,000 yuan)

Xiao Li can save 22,720 yuan in vehicle purchase tax.

Assume that the seller is a small-scale taxpayer and Xiao Sun purchased a new energy vehicle on July 21, 2022, priced at 297,200 yuan. How many thousands of yuan in vehicle purchase tax can Xiao Sun save?

Step 1: Determine the price of the bicycle excluding tax

According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale Value-Added Taxpayers from VAT" (Announcement of the Ministry of Finance and the State Administration of Taxation) No. 15, 2022) related content, from April 1, 2022 to December 31, 2022, small-scale VAT taxpayers are subject to a 3% taxable sales revenue exemption from VAT. therefore. The selling price of this passenger car is 297,200 yuan, which is the price of the bicycle excluding tax.

Step 2: Calculate vehicle purchase tax

29.72x10%=2.972 (10,000 yuan)

Xiao Sun can save 29,720 yuan in vehicle purchase tax.

Tax preferential policies that can be enjoyed by purchasing new energy vehicles: exemption from vehicle and vessel tax

According to the "Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology, and Ministry of Transport on Energy-saving New Energy Vehicles and Vessels Enjoy Vehicle and Vessel Tax" "Notice on Preferential Tax Policies" (Finance and Taxation [2018] No. 74), new energy vehicles and vessels are exempt from vehicle and vessel tax.

It is worth noting that new energy vehicles that are exempt from vehicle and vessel tax refer to pure electric commercial vehicles, plug-in (including extended-range) hybrid vehicles, and fuel cell commercial vehicles.