Traditional Culture Encyclopedia - Tourist attractions - Fuzhou buys a car and goes back to Pingtan to get a license. Is it necessary to omit some purchase taxes here?

Fuzhou buys a car and goes back to Pingtan to get a license. Is it necessary to omit some purchase taxes here?

If the purchase tax policy is unified by the state, please pay attention to the following policies:

I have summarized the questions and answers about the preferential policies for cars with a displacement of less than 1.6:

Questions and answers about the reduction of vehicle purchase tax for passenger cars with a displacement of 1.6 liters or less

How much tax can be reduced by the vehicle purchase tax reduction policy for passenger cars with a displacement of 1.6 liters or less?

A: According to the Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax, the tax rate of vehicle purchase tax is 1%. Generally, the vehicle purchase tax is calculated at the invoice price of the vehicle (or the lowest taxable value approved by State Taxation Administration of The People's Republic of China) after deducting the value-added tax. If you buy a passenger car with a displacement of 1.6 liters or less, the purchase price (or the minimum taxable value approved by State Taxation Administration of The People's Republic of China) is 117, yuan, and the vehicle purchase tax in taxable value is 1, yuan after deducting the value-added tax. Originally, the vehicle purchase tax was 1, yuan (1, yuan ×1%). After the tax is reduced at the rate of 5%, the vehicle purchase tax needs to be paid 5, yuan (1, yuan ×5%), and the tax is reduced by half.

2. Do passenger cars with a displacement of 1.6 liters or less enjoy the tax reduction policy only refer to domestic cars?

passenger cars with a displacement of 1.6 liters or less 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 car enjoying the tax reduction policy this time refers to a car with no more than 9 seats, including the driver's seat, which is mainly used to carry passengers and their carry-on luggage and/or temporary articles in terms of design and technical characteristics.

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 in the following three situations:

First, for a domestic car, the vehicle type code (the first digit of the vehicle type, the same below) in the item "Vehicle Model" in the "Certificate of the People's Republic of China" (hereinafter referred to as the certificate) is "7", "Displacement and power (ml/kw).

second, domestic passenger cars: the vehicle type code in the "vehicle model" item in the certificate is "5", the displacement in the "displacement and power (ml/kw)" item is not more than 16ml, the "rated passenger (person)" item is not more than 9 people, and the "rated load (kg)" item is less than the product of the rated passenger number and 65kg.

third, other domestic passenger cars: the vehicle type code in the "vehicle model" item in the certificate is "6", the displacement in the "displacement and power (ml/kw)" item is not more than 16ml, and the "rated passenger (person)" item is not more than 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 October 1, 215 to December 31, 216, the vehicle purchase tax will be levied at a reduced rate of 5% for the purchase of passenger cars with a displacement of 1.6 liters or less. In other words, vehicles whose purchase date is after October 1, 215 (inclusive) and are within the scope of tax reduction can enjoy the tax reduction policy.

6. how to determine the vehicle purchase date?

a: the date of purchase of passenger cars is determined according to the date of issuance of valid documents such as the Uniform Invoice for Motor Vehicle Sales or the Special Payment Letter for Customs Duty.

7. what should I do if the qualified vehicles do not enjoy the tax reduction policy?

a: if a vehicle that meets the tax reduction requirements is purchased, but the vehicle purchase tax is paid in full at the rate of 1% for various reasons, the overpaid tax can be applied to the tax authorities of the vehicle purchase tax for refund.

8. I bought a new energy vehicle, can I enjoy the tax reduction policy?

a: new energy vehicles that meet the requirements of the announcement of State Taxation Administration of The People's Republic of China Ministry of industry and information technology of the Ministry of finance on exemption of vehicle purchase tax for new energy vehicles (announcement No.53 of State Taxation Administration of The People's Republic of China Ministry of industry and information technology of the Ministry of finance in 214) enjoy the policy of exemption of vehicle purchase tax.

9. when should I pay tax on taxable vehicles that have been donated, won prizes or obtained in other ways for my own use?

A: According to the Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax (Order No.294 of the People's Republic of China and the State Council): "Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 6 days from the date of purchase; Those who import taxable vehicles for their own use shall declare and pay taxes within 6 days from the date of import; Self-produced, donated, awarded or otherwise acquired taxable vehicles for personal use, tax returns shall be made within 6 days from the date of acquisition. The vehicle purchase tax shall be paid in one lump sum. "