The State Administration of Taxation recently announced the "Measures for the Administration of Vehicle Purchase Tax Collection" and decided to implement it from February 1, 2015. According to the new regulations, since February 2015, the market price information provided by 4S shop dealers will be an important basis for the collection of vehicle purchase tax. For the citizens, the cheaper they buy a car, the less tax they may pay.
The deadline for application: tax payment and tax exemption are both for two months. According to the new regulations, if a taxpayer purchases a self-use taxable vehicle, it shall file a tax within 60 days from the date of purchase; if the imported self-use taxable vehicle is used, it shall be from the date of import. If the goods are self-produced, donated, awarded, or otherwise obtained and used for taxable vehicles within 60 days, they shall be declared tax within 60 days from the date of acquisition.
If the duty-free condition of the duty-free vehicle disappears due to the transfer or change of use, the taxpayer shall re-declare the tax payment to the competent tax authority within 60 days from the date of the disappearance of the tax-free condition. If the duty-free vehicle is transferred, but it is still subject to tax exemption, the transferee shall re-declare the tax exemption within 60 days from the date of purchase or acquisition of the vehicle.
Taxation basis: The tax that can be approved according to the price provided by the dealer to pay the car is the car owner's most concerned. It is worth mentioning that the taxable calculation method of the vehicle purchase tax and the verification method of the minimum taxable price, the new regulations All have been adjusted. Through this adjustment, it is possible to promote the reform of the vehicle purchase tax collection and management model and better serve taxpayers.
It stipulates that the taxpayer purchases the taxable vehicle for personal use, and the taxable price is the total price and price paid by the taxpayer to the seller for the purchase of the taxable vehicle (the fund, fund collection fee, liquidated damages and The handling fee, etc., does not include the insurance premium charged to the purchaser by the seller’s insurance agent, and the vehicle purchase tax and vehicle license fee paid by the purchaser to the purchaser, and does not include the VAT tax.
In the previous vehicle purchase tax collection regulations, the minimum tax price was mainly determined based on the vehicle price information provided by the motor vehicle manufacturer. This new method adds the price information provided by the dealer as the verification basis. "In this way, it will be more flexible in the collection of car purchase tax, because there are various concessions in the car market, the price of people buying cars is often lower than the price of the manufacturer." Analysts of Anhui International Automobile City pointed out that once the market sells The price will become an important reference, and it will avoid a one-size-fits-all approach. The lower the price of the car, the lower the tax will be.
Imported vehicle collection: there is a minimum taxable price to prevent "drilling holes"
The taxable price of taxable vehicles imported by taxpayers for their own use is the sum of customs duty-paid prices, customs duties and consumption taxes. However, if the price of the imported car purchased is lower than the minimum tax of the same type of vehicle, the State Administration of Taxation will give a minimum taxable price; if the price specified by the taxpayer's effective price certificate is obviously low, the competent tax authority has The right to check the taxable price of taxable vehicles, thus avoiding tax evasion.
In addition, the taxable price of taxable vehicles that are self-produced, donated, awarded or otherwise obtained and used by taxpayers shall be determined by the competent tax authorities with reference to the minimum taxable price of the State Administration of Taxation.
Tax refund management: The new regulations for refunding the vehicle to the dealer can also indicate that the vehicle that has paid the vehicle purchase tax is returned to the manufacturer or dealer, and the non-transport vehicle with the fixed device that meets the tax exemption condition has been taxed. If other tax refunds are required in accordance with laws and regulations, taxpayers are allowed to apply for tax refunds.
The State Administration of Taxation has not approved the minimum taxable price of the vehicle, and the taxable price is the price indicated by the effective price certificate provided by the taxpayer. If the price indicated in the effective price certificate is obviously low, the competent tax authority has the right to verify the taxable price of the taxable vehicle. Imported old cars, vehicles damaged by force majeure factors, vehicles stocked for more than 3 years, test vehicles traveling more than 80,000 km, etc., the taxable price is the price at which the taxpayer is provided with a valid price certificate. The taxpayer is unable to provide a valid certificate for the vehicle, and the competent tax authority has the right to verify the taxable price of the taxable vehicle.

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