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Changsha purchase tax credit card

Can I use a credit card to pay vehicle purchase tax?

Take Yantai as an example:

You can pay the vehicle purchase tax with a credit card.

According to Article 9 of the State Administration of Taxation Order No. 38 of the "Decision of the State Administration of Taxation on Amending the Measures for the Collection and Administration of Vehicle Purchase Tax", the vehicle purchase tax taxable price is determined according to the following circumstances:

(1) When a taxpayer purchases a taxable vehicle for his or her own use, the taxable price shall be the entire price and extra-price fees paid by the taxpayer to the seller for the taxable vehicle, excluding value-added tax;

< p>(2) Taxpayers import taxable vehicles for their own use:

Taxable price = duty paid price + tariff + consumption tax

(3) Taxpayers purchase or import for their own use For taxable vehicles, if the declared taxable price is lower than the lowest taxable price of the same type of taxable vehicle, and there is no justifiable reason, the taxable price shall be the lowest taxable price approved by the State Administration of Taxation;

(five ) For vehicles whose minimum taxable price has not been approved by the State Administration of Taxation, the taxable price shall be the price indicated on the valid price certificate provided by the taxpayer. If the price indicated on the valid price certificate is obviously low, the competent tax authority has the right to determine the taxable price of the taxable vehicle.

Extended information:

The minimum taxable price refers to the vehicle purchase tax determined by the State Administration of Taxation based on the vehicle price information provided by the motor vehicle manufacturer or dealer and with reference to the average market transaction price. Taxable price.

The administrative measures for the minimum taxable price of vehicle purchase tax shall be formulated separately by the State Administration of Taxation.

According to Article 4 of the "Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax" Order No. 294 of the State Council of the People's Republic of China, the vehicle purchase tax shall be calculated based on the ad valorem rate method. Forehead. The calculation formula of tax payable is: tax payable = taxable price × tax rate.

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Reducing the Vehicle Purchase Tax for Passenger Cars with Displacement of 1.6L and Below" Caishui [2016] No. 136

Since January 2017 From the 1st to December 31st, the vehicle purchase tax will be levied at a reduced rate of 7.5% on the purchase of passenger cars with an engine capacity of 1.6 liters and below. Starting from January 1, 2018, vehicle purchase tax will be levied at the legal rate of 10%.

Jiaodong Online-Vehicle Purchase Tax

Jiaodong Online-Can I use a credit card to pay vehicle purchase tax?

Can I pay the vehicle purchase tax with a credit card?

Can I pay the vehicle purchase tax with a credit card?

Document requirements:

(1) Proof of identity of car owner

1. Mainland residents, provide Mainland’s “Resident Identity Card” (including proof of residence and temporary residence) or "Resident Household Registration Book" or military (including armed police) identity certificate.

2. Residents of Hong Kong, Macao Special Administrative Region, and Taiwan must provide proof of identity and residence certificate for entry.

3. For foreigners, provide proof of identity and residence certificate for entry.

4. Organizational structure, provide "Organization Code Certificate".

(2) Vehicle Price Proof

1. If purchasing a vehicle within the country, provide a unified invoice (invoice copy and tax declaration copy) or a valid voucher.

2. For imported vehicles for self-use, a "Special Payment Book for Customs Duties", a "Special Payment Book for Customs Collection of Consumption Tax" or a "Certificate of Tax Exemption" from the Customs are required.

(3) Vehicle Conformity Certificate

1. For domestically produced vehicles, a complete vehicle factory conformity certificate (hereinafter referred to as the certificate) shall be provided.

2. For imported vehicles, provide the "Goods Import Certificate from the Customs of the People's Republic of China" or the "Notice of Obtaining (Cancellation) License for Entry (Exit) Vehicles Supervised by the Customs of the People's Republic of China" "Certificate" or "Certificate of Confiscation of Smuggled Cars and Motorcycles".

(4) Other information required by the tax authorities.

Foreign situations:

Vehicle purchase tax situation in developed countries In the car purchase process, developed countries usually adopt a light tax policy, that is, the amount collected is very low. The vehicle purchase tax in the United States is a local tax, and states charge different rates. The most common states only have about 6%. In the car purchase process, Europe only levies value-added tax, and the tax rates vary from country to country. Italy and France are around 20%.

Car purchase tax:

After purchasing a car, you need to pay taxes such as fuel tax, and fuel tax is the most important automobile tax in developed countries.

The fuel tax rate in EU countries is generally above 200%, while Japan's fuel tax rate is about 120%.

The United States encourages hybrid vehicles, and economical cars sold in the U.S. market account for about 60% of total sales. Although the United States does not have a tax policy targeting emissions, the United States encourages the consumption of diesel and hybrid vehicles. For example, the federal tax office provides tax deductions of up to $3,500 to hybrid vehicle users, in addition to state government tax incentives to offset part of the increased costs of using hybrid vehicles.

Japan’s small car purchase tax is low. In Japan, the cost of car purchase is divided into consumption tax and purchase tax, which are 5% and 3%~5% respectively. Ordinary cars have to pay a 5% purchase tax, while mini cars only need to pay 3%. Household cars are divided into two types: light automatic cars with a displacement of less than 1 liter and ordinary automatic cars with a displacement of more than 1 liter. Correspondingly, the purchase tax on small cars is only about half that of large cars. The vehicle driving tax, weight tax and ownership tax included in the car maintenance fee also have corresponding discounts.

South Korea

There are many tax-free programs for mini-cars. The Korean government has preferential policies for small-displacement cars from purchase to use and maintenance. For example, in terms of special consumption tax on automobiles, cars with a displacement of 2.0L or more must pay 10% of the total vehicle price, cars with a displacement of 0.8L to 2.0L must pay 5%, and mini cars with a displacement of less than 0.8L are exempt; in terms of vehicle registration tax, etc. , mini cars are also all tax-free. In addition, mini-cars can also be exempted from paying driver's license tax and enjoy discounts such as halving tolls.

Notes

1. If a vehicle that has paid vehicle purchase tax needs to be returned to the vehicle manufacturer due to quality problems, the tax refund can be processed with the manufacturer's vehicle return certificate; The original tax payment voucher for the vehicle must be returned when tax is refunded; if the original tax payment voucher for the vehicle cannot be returned, no tax refund will be granted.

2. If a vehicle that has already paid the vehicle purchase tax needs to be replaced by the vehicle manufacturer for the owner due to quality problems, the vehicle purchase tax change can be handled with the manufacturer's vehicle replacement certificate and the replaced new vehicle invoice. procedures, and return the original tax payment voucher for the original vehicle purchase tax. If the original tax payment voucher cannot be returned, the vehicle purchase tax change procedures will not be processed.

After replacing a new car, when the taxable price of the new vehicle is equal to the taxable price of the original vehicle, you only need to go through the car purchase tax change procedures; when the taxable price of the new vehicle is higher or lower than the original vehicle If the vehicle's taxable price is taxed, the tax will be paid based on the difference or the change procedures will be completed after tax refund.

3. If the engine number, chassis number or vehicle identification number of a vehicle that has paid the vehicle purchase tax has been altered or destroyed due to theft or other reasons, the original tax payment certificate of the vehicle purchase tax must be presented. , relevant certificates from the vehicle management agency of the public security organ, and go through the vehicle purchase tax change procedures.

Can I pay the purchase tax with a credit card?

1. The vehicle purchase tax can be paid with a credit card. As long as it falls within the normal credit card consumption range, the credit card can support it.

2. The vehicle purchase tax rate is 10%. Since the vehicle price includes value-added tax, the 17% value-added tax must be excluded first when calculating the vehicle purchase tax. Therefore, purchase tax = invoice price/(1+17%) purchase tax rate.

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