欢迎扫描下方二维码关注： 车 辆 购 置 税 常 见 问 题 Q & A 看 过 来 车辆购置税和企业、个人生活联系密切。今天申税小微帮大家整理了一些车辆购置税的常见问题，让我们一起来看看 吧。 图片 问题一： 为了方便接送女儿上下学，家里最近买了一台汽车，需要申报缴纳车辆购置税吗？ 答：在中华人民共和国境内购置汽车、有轨电车、汽车挂车、排气量超过一百五十毫升的摩托车的单位和个人，为车辆购置税的 纳税人，应当依照《中华人民共和国车辆购置税法》规定缴纳车辆购置税。 问题二： 听说留学生购车可以免征车辆购置税，有相关政策吗？ 答：根据《财政部 国家税务总局关于防汛专用等车辆免征车辆购置税的通知》（财税〔2001〕39号），回国服务的在外留学人 员用现汇购买1辆个人 自用国产 小汽车，免征车辆购置税。 问题三： 购置日期按照机动车销售统一发票或海关关税专用缴款书等有效凭证的开具日期确定。 享受车辆购置税减免政策的新能源汽车，是指符合新能源汽车产品技术要求的纯电动汽车、插电式混合动力(含增程式)汽车、燃料电 池汽车。新能源汽车产品技术要求由工业和信息化部会同财政部、税务总局根据新能源汽车技术进步、标准体系发展和车型变 ...

Group 1 - The article discusses the vehicle and vessel tax (车船税) applicable in Xinjiang Uygur Autonomous Region, detailing the specific tax amounts based on engine displacement and vehicle type [3][6][8] - The tax rates for different engine displacements are outlined, with vehicles over 4.0 liters facing the highest tax rate of 1800 yuan, while those between 2.0 to 2.5 liters are taxed at 720 yuan [3] - The tax is an annual property tax, and regardless of vehicle usage, it must be paid on time within the calendar year from January 1 to December 31 [6][8] Group 2 - Tax payment can be conveniently made through insurance companies, which are responsible for collecting the vehicle tax when charging for mandatory third-party liability insurance [4][5] - Taxpayers must pay the tax at the location of vehicle registration or the location of the tax withholding agent, and cannot pay it at tax offices in other provinces [7][8] - If a vehicle is sold, the tax already paid for that year is not refundable, and the new owner does not need to pay again for the same tax year [8]

Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

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].

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]

Group 1 - The article provides a step-by-step guide for taxpayers to check their vehicle and vessel tax information online, emphasizing the importance of accurate input for successful queries [2][3][4] - It explains the process for checking vehicle purchase tax payment status, including the necessary information required for the query [6][7] - The article outlines the responsibilities of vehicle and vessel owners as taxpayers under the Vehicle and Vessel Tax Law, including the obligation to pay taxes annually [15][16] Group 2 - It details the timeline for tax obligations, stating that the tax year runs from January 1 to December 31, and tax liabilities arise upon acquiring ownership or management rights [15][17] - The article mentions that insurance companies act as withholding agents for vehicle tax collection, which can lead to increased tax amounts due to changes in regulations [16][17] - It clarifies the conditions under which taxpayers can request refunds for previously paid taxes in cases of vehicle transfer, theft, or destruction [20]

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].

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]

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].

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]