I have summarized the questions and answers on the preferential policies for vehicles with an displacement of 1.6 liters and below: Questions and Answers on Reduced Vehicle Purchase Tax for Passenger Cars with a Displacement of 1.6 Liters and Below

How much tax can be reduced?

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 lowest taxable price of the vehicle approved by the State Administration of Taxation).

After deducting the value-added tax, 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-calculated price after deducting the value-added tax is 100,000 yuan.

Yuan, originally the vehicle purchase tax needed to be paid was 10,000 Yuan (100,000 Yuan × 10%).

After reducing the tax rate at 5%, the vehicle purchase tax will 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, which are subject to a reduced vehicle purchase tax of 5%, can be either 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, and have no more than 9 seats including the driver's seat.

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

Answer: If you purchase a domestically produced car, you will enjoy the tax reduction policy in the following three situations: First, domestically produced cars: the "vehicle model number" in the "Motor Vehicle Factory Certificate of the People's Republic of China" (hereinafter referred to as the certificate)

The vehicle type code (the first digit of the vehicle model, the same below) of the "item" is "7", the displacement in the "Displacement and Power (ml/kw)" item 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", the displacement in the "displacement and power (ml/kw)" item does not exceed 1600ml, and the "rated passenger capacity (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", the displacement in the "Displacement and Power (ml/kw)" item does not exceed 1600ml, and the "rated passenger capacity (person)"

)" item shall not exceed 9 persons.

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, a reduced tax rate of 5% will be levied on the purchase of passenger cars with an engine capacity of 1.6 liters and below.

Vehicle purchase tax.

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 documents such as the "Uniform Invoice for Motor Vehicle Sales" or the "Special Customs Duty Payment Book".

7. What should I do if the vehicle that meets the regulations does 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 due to various reasons, you can apply for a refund of the excess tax to the vehicle purchase tax collection department.

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

Answer: New energy vehicles that comply with the provisions of the "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology on Exemption from Vehicle Purchase Tax on New Energy Vehicles" (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 I pay tax on a taxable vehicle that is donated, won, 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 be taxed from the date of purchase.

Declaration of tax within 60 days; if a taxable vehicle is imported for self-use, tax declaration shall be made within 60 days from the date of import; if a taxable vehicle is self-produced, donated, awarded or obtained in other ways for personal use, taxation shall be declared within 60 days from the date of acquisition.

Declaration and tax payment. Vehicle purchase tax must be paid in full.