汽车购置税

汽车购置税 Provisional regulations of the People's Republic of China on the purchase tax of automobiles Article 1 within the territory of the People's Republic of China to purchase the vehicle of these regulations (hereinafter referred to as "taxable vehicle), units and individuals for taxpayers of vehicle purchase tax, shall pay the vehicle purchase tax in accordance with these regulations. Article 2 these regulations referred to in article 1 purchase, including purchase, import, sell, recipient, awards or in other ways and self-used taxable vehicle behavior. This act referred to in article 1 unit, including state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, units and other units; Individuals, including individual businesses and other individuals. The third vehicle purchase tax shall include automobiles, motorcycles, trams, trailers, and agricultural transports. The scope of the specific collection shall be carried out in accordance with the provisions of the regulations on the collection of purchase and purchase taxes of vehicles. The adjustment of the scope of the purchase tax shall be determined and promulgated by the state council. Article 4 the method for calculating the value of the purchase tax of a vehicle shall be calculated from the amount of tax payable. The formula for calculating the tax payable is: Tax payable = tax rate Article 5. The tax rate for vehicle purchases shall be 10%. The adjustment of the tax rate for vehicle purchase tax shall be decided and promulgated by the state council. Article 6. The price of a vehicle purchase tax shall be determined in accordance with the different circumstances and in accordance with the following provisions: (a) taxpayer purchase tax on taxable vehicle price, payment to the seller for the taxpayers to buy vehicles outside of the total price and cost, not including the VAT tax. (2) the formula for calculating the tax rate for the taxable vehicles imported by the taxpayer is: The price of tax is equal to the dutiable price of duty plus duty plus consumption tax (3) the taxpayer produces, recipients, awards or in other ways and self-use tax on taxable vehicle price, by the present regulations shall apply to competent tax authorities where the minimum prescribed in article 7 of the tax price. Article 7 the state administration of taxation shall, in reference to the average transaction price of the market for taxable vehicles, specify the minimum tax price for different types of taxable vehicles. Taxpayer purchases or imported taxable vehicle, to declare tax price is lower than the lowest price tax taxable vehicle of the same type, and without justifiable reasons, in accordance with the lowest price the tax collection of vehicle purchase tax. Article 8. A system of expropriation of vehicle purchase tax shall be implemented. Purchase of vehicles that have been levied on vehicle purchase tax and no longer levy a tax on vehicle purchase. Article 9. The tax exemption and tax reduction of vehicle purchase tax shall be carried out in accordance with the following provisions: (1) foreign embassies, consulates and international organizations in China and their diplomatic personnel shall be exempted from taxation; (2) the Chinese people's liberation army and the Chinese people's armed police force shall be included in the vehicles for the military weapons and equipment orders plan; (3) non-carriage vehicles with fixed installations, tax-free; (4) where there are other circumstances under which the state council prescribed tax exemption or tax reduction, the tax exemption or reduction shall be prescribed in accordance with the provisions of the state council. Article 10 of the taxpayer settled in foreign exchange of the taxable vehicle price, in accordance with the tax declaration published by the people's bank of China on the day of the benchmark rate, converted into renminbi calculating the tax payable. Article 11 the tax on vehicle purchase shall be levied by the state tax office. Article 12 taxpayers who purchase taxable vehicles shall report and pay taxes to the competent tax authorities where the registration is registered. If a taxable vehicle that does not need to handle registration of a vehicle, it shall report and pay tax to the competent tax authorities where the taxpayer is located. Article 13 for taxpayers who buy the taxable vehicles, they shall declare their taxes within 60 days from the date of purchase. Where the import of a self-used taxable vehicle is imported, the tax shall be declared within 60 days from the date of import. The person who has obtained, received, received, or otherwise obtained and used the taxable vehicle, The tax shall be declared within 60 days from the date of receipt. The tax on vehicle purchases shall be paid at a time. Article 14 the taxpayer shall pay the tax on the purchase and purchase of vehicles before the vehicle administration organ of the public security organ shall handle the registration of vehicles. The taxpayer shall, in charge of the tax certificate issued by the competent tax authorities, or certificate of duty exemption, register the registration formalities for the registration of vehicles with the vehicle administrative organs of the public security organ; Where there is no tax payment or exemption certificate, the vehicle administrative organ of the public security organ may not register the registration of the vehicle. The tax authorities shall promptly notify the vehicle authorities of the public security organ for the payment of the tax on vehicle purchase and purchase. The vehicle administrative organ of the public security organ shall, on a regular basis, notify the tax authorities of the registration of the vehicles. If the tax authorities have found that the taxpayer fails to pay the tax on vehicle purchase according to the provisions, the tax authorities shall have the right to order their compensation. If the taxpayer refuses to pay, the tax authorities may notify the vehicle authorities of the public security organ for the temporary withholding of the license plates of the taxpayer. Article 15 the tax exemption or reduction of vehicle use is changed due to the transfer, and no longer belong to the scope of tax exemption or reduction, shall be in front of the vehicle transfer formalities or go through the formalities of the change of the vehicle registration before pay the vehicle purchase tax. Article 16. The administration of the collection and tax of vehicle purchases shall be carried out in accordance with the tax collection administration law of the People's Republic of China and the relevant provisions of these regulations. Article 17 these regulations shall go into effect as of January 1, 2001. Attached: the scope of the scope of the tax levied on vehicle purchase tax shall be noted automobiles The top design of a motorcycle scooter is not more than 50km/h. The total displacement of engine cylinder is not greater than two of 50cm3 Or a car with three wheels A two-wheeled motorcycle is designed to be more than 50km/h or more than two wheels with a total engine displacement of more than 50cm3 The maximum design speed of a tricycle motorcycle is greater than 50km/h. Or the total engine displacement of the engine is greater than 50cm3, An empty car weighs no more than a 400kg motor vehicle The trolley bus is powered by electricity and powered by a special transmission cable A tram is powered by electricity and travels in orbit Public vehicles The trailer has no power equipment, it is carried independently, it is carried by the tractor A vehicle that is driven A semi-trailer has no power equipment, which is carried by the traction vehicle. A vehicle driven by a tractor vehicle The three rounds of agricultural transport-truck diesel engines are not larger than 7.4 kw, carrying no more than 500kg. The maximum speed is no more than 40km/h Four wheel farm diesel engines, not more than 28kw, It's not more than 1500kg, The maximum speed is no more than a 50km/h motor vehicle (note: 50cm3 = 50 cubic centimetres in the table)