I have summarized the questions and answers on preferential policies for cars with an engine capacity of 1.6 liters and less:
Questions and answers on tax reductions on the purchase of vehicles for passenger cars with an engine capacity of 1.6 liters. and below
1 , How much tax can be reduced through the vehicle purchase tax reduction policy for passenger cars with an engine capacity of 1.6 liters and below? Answer: According to the "Provisional 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 invoice purchase price of the vehicle (or the lowest taxable price of the approved vehicle). by the National Tax Administration), after deduction of value added tax. The car purchase tax is calculated at a rate of 10%. If you buy a passenger car with an engine capacity of 1.6 liter 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 price after deduction value-added tax is 100,000 yuan, the vehicle purchase tax that originally needed to be paid was 10,000 yuan (100,000 yuan × 10%). After reducing the tax rate to 5%, the vehicle purchase tax should be 5,000 yuan (100,000 yuan × 5%), which is half of the tax.
2. Do passenger cars with an engine capacity of 1.6 liters or less benefiting from the tax reduction policy only refer to domestically produced cars? Passenger cars with an engine capacity of 1.6 liters or less, which are subject to a reduced vehicle purchase tax of 5%, can be either domestically produced cars or imported cars.
3. What does passenger car mean? Reponse: Passenger cars that benefit from the tax reduction policy this time refer to cars that are mainly used to transport passengers and their hand luggage and/or temporary objects in terms of design and technical characteristics, and have no more than 9 seats, including the driver's seat.
4. How can you accurately determine whether the purchased vehicle benefits from the tax reduction policy? Answer: If you buy a domestically produced car, you will benefit from the tax reduction policy in the following three situations: First, domestically produced cars: vehicles with the element "vehicle model" in the " Motor Vehicle Factory Certificate of the People's Republic of China. " (hereinafter referred to as the certificate) The type code (the first digit of the vehicle model, the same below) is "7", the engine capacity in the item "Displacement and powernce (ml/kw)" does not exceed 1600 ml, and the item "rated passenger (person)" does not exceed 9 people. The second is for domestically produced special passenger vehicles: the vehicle type code in the item "vehicle model" of the certificate is "5", the engine capacity in the item "displacement and power (ml/kw)" does not exceed 1,600 ml, and the item "rated passenger capacity (person ) » ) » does not exceed 9 people, and the element “nominal load mass (kg)” is less than the product of the nominal number of passengers and 65 kg The third concerns other national passenger cars: the type code. of vehicle in the item “Vehicle model” of the certificate is “6”, the engine capacity in the item “Displacement and power (ml/kw)” does not exceed 1,600 ml and the “Rated passenger capacity (person )" )" should not exceed 9 people If you buy an imported car, you need to refer to the technical parameters.ics of similar national models for identification.
5. When can the purchased car benefit from the tax reduction policy? Answer: From October 1, 2015 to December 31, 2016, for the purchase of passenger cars with an engine capacity of 1.6 liters or less. is levied at the reduced rate of 5%. In other words, vehicles whose purchase date is after October 1, 2015 (inclusive) and falling within the scope of the tax reduction can benefit from tax reduction policies. Certainly.
6. How do I determine the vehicle purchase date? Answer: The purchase date of a passenger vehicle is determined based on the date of issue of valid supporting documents such as the “Uniform Invoice for Motor Vehicle Sales” or the “Customs Duty Payment Letter special”.
7. What should I do if vehicles that meet the regulations do not benefit from the reduction policytax? Answer: If you purchase a vehicle that meets the tax reduction rules, but you pay the full vehicle purchase tax at the rate of 10% for various reasons, you can request a refund of the excess tax to the vehicle purchase tax collection service.
8. If I buy a new energy vehicle, can I also benefit from the tax reduction policy? Answer: New energy vehicles that comply with the provisions of the “Announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology on Exemption from Tax Vehicle Purchase Tax on New Energy Vehicles” (Opinion No. 53, 2014, of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology ), take advantage of the tax exemption policy on vehicle purchases.
9. When a taxmust be paid if a taxable vehicle is received as a gift, reward or otherwise acquired for personal use? Answer: According to the "Provisional 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 must declare the tax within 60 days from the date of purchase; vehicles imported for their own use must If a taxable vehicle is purchased, the vehicle purchase tax must be declared within 60 days from the date of importation if a taxable vehicle is self-produced, donated, assigned; , or otherwise obtained for personal use, the tax on the purchase of the vehicle must be declared and paid within 60 days from the date of acquisition. "