Questions and Answers on the Reduction of Vehicle Purchase Tax for Passenger Cars with Displacement of 1.6 liters or less
For passenger cars with displacement 1, 1.6 liters or less, how much tax can be reduced by the vehicle purchase tax reduction policy? A: According to the Provisional Regulations of People's Republic of China (PRC) on Vehicle Purchase Tax, the tax rate of vehicle purchase tax is 10%. Generally speaking, the vehicle purchase tax is calculated at 10% based on the invoice price of the vehicle (or the lowest taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), after deducting the value-added tax. If a passenger car with a displacement of 1.6 liter or less is purchased, the purchase price (or the minimum taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) is 1 1.7 million yuan. After deducting the value-added tax, the vehicle purchase tax in the taxable value is 1 ten thousand yuan, and the original vehicle purchase tax is 1 ten thousand yuan (1 ten thousand yuan × 65.43 million yuan). After the tax rate is reduced by 5%, the vehicle purchase tax is required to be 5000 yuan (654.38+ 10,000 yuan ×5%), and the tax amount is halved.
2. 1.6 liter and below passenger cars enjoy the tax reduction policy. Does it only refer to domestic cars? Passenger cars with a displacement of 1.6 liters or less, which are subject to vehicle purchase tax at a reduced rate of 5%, can be domestic cars or imported cars.
3. What does a passenger car mean? A: The passenger cars that enjoy the tax reduction policy this time refer to the cars whose design and technical characteristics are mainly used to carry passengers and their carry-on luggage and/or temporary articles, and the number of seats, including the driver's seat, does not exceed 9.
4. How to specifically determine whether the purchased vehicle enjoys the tax reduction policy? Answer: If you buy a domestic car, you can enjoy the tax reduction policy under the following three circumstances: First, if you buy a domestic car, the vehicle model code (the first digit of the vehicle model, the same below) in the People's Republic of China (PRC) Vehicle type certificate (hereinafter referred to as the certificate) is "7", and the displacement in the "Displacement and Power (ml/kw)" project does not exceed 650. 2. Domestic passenger car: The vehicle type code of "Vehicle Model" in the certificate is "5", the displacement in "Displacement and Power (ml/kw)" is not more than 1600ml, the "Rated Passenger (Person)" is not more than 9, and the "Rated Load (kg)" is less than the product of the rated number of passengers and 65kg. 3. Other domestic passenger cars: the model code in the "Vehicle Model" item in the certificate is "6", the displacement in the "Displacement and Power (ml/kw)" does not exceed 1600ml, and the "Rated Passenger (Person)" item does not exceed 9 people. If you buy an imported car, you should refer to the technical parameters of similar domestic models.
5. When can I buy a car and enjoy the tax reduction policy? A: From 20 15 years 10 to 20 16 February 3/0/day, the vehicle purchase tax will be levied at a reduced rate of 5% for passenger cars with a displacement of 1.6 liters or less. In other words, vehicles whose purchase date is after 20 15 10 1 (inclusive) and are within the scope of tax reduction can enjoy the tax reduction policy.
6. How to determine the vehicle purchase date? Answer: The date of purchase of passenger cars is determined according to the date of issuance of valid documents such as the unified invoice for motor vehicle sales or the special payment book for customs duties.
7. What if eligible vehicles do not enjoy the tax reduction policy? Answer: If a vehicle that meets the tax reduction requirements is purchased, but the vehicle purchase tax is not paid in full at the tax rate of 10% for various reasons, the overpaid tax can be refunded to the vehicle purchase tax collection authority.
8. Can I still enjoy the tax reduction policy if I buy a new energy vehicle? A: New energy vehicles that meet the requirements of the Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Industry and Information Technology on Exemption of Vehicle Purchase Tax for New Energy Vehicles (Announcement No.53+04 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Industry and Information Technology) enjoy the policy of exemption from vehicle purchase tax.
9. When is the taxable vehicle donated, awarded or obtained by other means for personal use taxed? A: According to the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC) (Order No.294 of the State Council of the People's Republic of China): "Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall be declared and taxed within 60 days from the date of import; Those who produce, donate, reward or otherwise obtain taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of obtaining them. The vehicle purchase tax shall be paid in one lump sum. "