车船税

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买二手车,到底要不要缴纳车辆购置税?
蓝色柳林财税室· 2025-09-13 01:54
Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations for businesses, highlighting the legal obligations to issue invoices and the consequences of failing to do so [18][31][45]. Group 1: Invoicing Regulations - Invoices are defined as payment vouchers issued during the sale of goods or provision of services, and they are crucial for both consumers and businesses [21][22]. - Businesses are legally required to issue invoices and cannot refuse to do so under any circumstances, as this constitutes a violation of the law [31][45]. - The article outlines that both paper and electronic invoices hold equal legal validity, with a push from the government to promote electronic invoicing [24]. Group 2: Compliance and Consequences - Businesses must issue invoices according to specified timelines and formats, and any deviation can lead to penalties, including fines up to 10,000 yuan [46]. - Repeated violations or serious infractions can result in public disclosure by tax authorities and may negatively impact a business's credit record [48]. - The article stresses that promotional activities, such as discounts, do not exempt businesses from their obligation to issue invoices [43].
企业购进设备器具,这五类情形不得一次性税前扣除
蓝色柳林财税室· 2025-09-11 00:40
Group 1 - The article discusses the tax policies related to the acquisition of assets by taxpayers, specifically focusing on the limitations of one-time tax deductions for certain types of assets [3][5][9] - Taxpayers cannot enjoy one-time tax deductions for purchased or self-built properties, buildings, or intangible assets [3] - Equipment or tools with a unit value exceeding 5 million yuan are also excluded from one-time tax deductions, leading some companies to split contracts or invoices to circumvent this rule [3][5] Group 2 - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for one-time tax deductions [3] - Taxpayers engaging in false acquisitions, such as inflating equipment values through related transactions, are also ineligible for these deductions [3] - There may be tax accounting discrepancies when enjoying one-time tax deductions, which could lead to insufficient tax adjustments in subsequent years [3]
你问我答 | 电子税务局如何查询车船税和车辆购置税申报信息?操作步骤
蓝色柳林财税室· 2025-09-10 12:26
欢迎扫描下方二维码关注: 1.登录电子税务局网页版。 2. 选择【公众服务】-【公众查询】-【车船税信息查询】模块, 输入【车辆/船舶识别号】、【所属年度】、【验证码】后点击【查询】。 3.若下方获得查询结果,即为完成车船税申报;若未显示查询结果,且确定查询信息输入无误,则为未完成申报。 4. 返回首页,选择【公众服务】-【公众查询】-【车辆购置税完税证明查询】 模块,选择购车【地区】,输入【车辆识别代码】、【车购税纳税人名 称】和【验证码】,点击【查询】。 5.若下方获得查询结果,即为完成车辆购置税申报缴费。纳税人还可通过点击右侧【查看】、【下载】按钮来查看并获取车辆购置税完税证明。 来源:国家税务总局威海市税务局 国家税务总 局威海市文登区税务局 审核:国家税 务总局山东 省税务局征管和科技发展处 编发: 国家税 务总局山东省税务局办公室 项目负责:李俊 杰 制作: 丁玉婷 季宇杰 编审:邵洋洋 王 羽 纪孟君 李国秀 责编:桑 军 来源山东税务 欢迎扫描下方二维码关注: 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用, ...
一文读懂车船税
蓝色柳林财税室· 2025-09-06 00:56
Core Viewpoint - The article discusses the property tax imposed on vehicles and vessels registered or used within the People's Republic of China, detailing the legal basis, payment obligations, calculation methods, and exemptions. Taxation Overview - The property tax for vehicles and vessels is calculated annually and paid in one lump sum, based on the "Vehicle and Vessel Tax Law of the People's Republic of China" and its implementation regulations [3]. - The tax supports transportation infrastructure, promotes energy conservation and emission reduction, and regulates resource allocation [3]. Taxpayer Obligations - Taxpayers include owners or managers of vehicles and vessels as specified in the tax rate table [3]. - Payment locations are determined by the registration location of the vehicle or vessel, or the location of the tax withholding obligation [3]. Tax Calculation - The tax amount for newly purchased vehicles or vessels is calculated as follows: - Tax amount = (Annual tax amount ÷ 12) * Number of taxable months - Taxable months = 12 - Month of tax obligation occurrence + 1 [3]. - Specific tax rates are provided based on engine displacement and vehicle type, with rates ranging from 60 yuan for vehicles with an engine displacement of 1.0L or less to 3600 yuan for vehicles with an engine displacement over 4.0L [3]. Exemptions and Reductions - Exemptions apply to fishing vessels, military vehicles, police vehicles, and certain emergency rescue vehicles, among others [3]. - A reduction of 50% in tax is available for energy-saving vehicles with an engine displacement of 1.6L or less [3]. Payment Channels - Tax payments can be made online through a unified electronic tax bureau or offline through insurance companies and tax service halls [3]. Additional Information - The article includes a section addressing common questions, such as tax refunds for scrapped vehicles [3].
税费政策热点问答——购置车辆篇
蓝色柳林财税室· 2025-08-24 08:58
Group 1 - The core viewpoint emphasizes the strategic importance of developing the new energy vehicle (NEV) industry to promote energy-saving and low-carbon transformation in China's transportation sector [4] - The government has introduced tax incentives for NEV purchases, including exemption from vehicle purchase tax for vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [4] - For NEVs purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4] Group 2 - Pure electric passenger vehicles and fuel cell passenger vehicles are exempt from vehicle and vessel tax, while other types of NEVs, including pure electric commercial vehicles and plug-in hybrid vehicles, also enjoy tax exemptions [4] - Only vehicles listed in the joint directory published by the Ministry of Industry and Information Technology and the State Taxation Administration are eligible for these tax benefits [4] Group 3 - Taxpayers must declare and pay vehicle purchase tax within 60 days from the date of vehicle acquisition [10] - Taxpayers are required to pay the vehicle purchase tax before registering the vehicle with the traffic management department [11] - If the declared taxable price of the vehicle is significantly low without justification, the tax authority may adjust the taxable amount based on market average prices [13]
车船税知多少?
蓝色柳林财税室· 2025-05-06 15:27
Group 1 - The article discusses the tax collection process for vehicle and vessel tax, highlighting that insurance companies act as withholding agents for this tax when collecting insurance premiums [7][8]. - It is noted that the tax payment location is determined by the registration location of the vehicle or vessel, or the location of the taxpayer if no registration is required [6]. - The article mentions that this year, the amount of vehicle and vessel tax collected by insurance companies has more than doubled compared to previous years due to the inclusion of unpaid taxes from prior years [8]. Group 2 - The withholding agents are responsible for collecting both current and any overdue vehicle and vessel taxes, along with any applicable late fees, when processing insurance payments [8]. - Taxpayers who do not have a withholding agent must self-report and pay the vehicle and vessel tax to the relevant tax authority [7].
什么是绿色税收?(财经科普)
Ren Min Ri Bao· 2025-04-27 22:11
Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]