Heilongjiang Harbin Before October Car Purchase Tax Break One Billion

2010/11/15 10:29:00 38

Vehicle Purchase Tax Consumption Management

From Harbin city of Heilongjiang Province

Tax Bureau

It was learned that in the 1~10 month of this year, Harbin city's Internal Revenue Bureau collected 104753 cars.

Vehicle purchase tax

A decrease of 3.86% compared with the same period last year, levying taxes of 1 billion 7 million yuan, an increase of 34.59% over the same period last year.

Among them, 1.6 liters and below small passenger cars declare 50684 vehicles, accounting for 48.38% of the total number of declared vehicles, and 69 million 770 thousand yuan for them.

It is estimated that the annual purchase tax can reach 1 billion 200 million yuan.

It is understood that four major factors contributed to Harbin car purchase tax revenue rising.

First, the car.

consumption

The volume is increasing rapidly; two, the reduction of vehicle purchase tax reduction has increased the income of vehicle purchase tax compared with the same period; three, the large proportion of large displacement passenger cars has increased the revenue of vehicle purchase tax; the four is to strengthen the management of vehicle purchase tax declaration information, and strictly examine vehicle tax pricing, so as to avoid the occurrence of vehicle purchase tax levy.

Vehicle purchase tax:

The vehicle purchase tax is a tax imposed on units and individuals who purchase vehicles in the territory of China, which are purchased by vehicles.

A surcharge

Evolved.

The basic norms of the current vehicle purchase tax law are the Provisional Regulations on vehicle purchase tax of People's Republic of China, which have been implemented since January 1, 2001.

Taxpayers of vehicle purchase tax shall pay taxes and taxes for taxable vehicles purchased (imported, imported, produced, received, awarded or otherwise obtained). The tax rates shall be 10% for automobiles, motorcycles, trams, trailers and farm pporters. The formula for calculating the taxable amount shall be: tax payable = tax price * tax rate.

The calculation of the tax rate of the self employed vehicle: the taxable price = the total price paid for the taxable vehicle and the price paid to the seller plus the extra tax, price 10%.

The tax rate of imported cars is calculated: the tax price = customs duty paid + customs + consumption tax, price 10% *