Vehicle purchase tax is a tax levied on units and individuals who purchase designated vehicles in China. Vehicle purchase tax is based on the taxable value of taxable vehicles purchased by taxpayers, and the price is the tax standard.
The functions of vehicle purchase tax are as follows:
1, reasonably raise construction funds.
By collecting vehicle purchase tax to participate in the redistribution of national income, the state can better convert some consumption funds into financial funds, raise more funds for the state and meet the needs of the state to exercise its functions.
2. Standardize government behavior.
The socialist market economy needs a sound macro-control system to ensure its rapid, coordinated and healthy operation.
3. Adjust the income gap
Vehicle purchase tax is levied on users who consume taxable vehicles in the consumption link, which can better reflect two principles: First, the principle of giving consideration to fairness. Second, the principle of ability to pay taxes.
4. Cooperate to combat smuggling and safeguard national rights and interests.
Vehicle purchase tax is levied on taxable vehicles of the same taxable object regardless of source channels, which has the characteristics of the same taxable vehicle tax burden. Therefore, it can balance the tax burden of imported cars and domestic cars and embody the principle of national treatment.
Legal basis:
Vehicle purchase tax law
first
Units and individuals that purchase automobiles, trams, car trailers and motorcycles (hereinafter referred to as taxable vehicles) within the territory of People's Republic of China (PRC) are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with the provisions of this Law.
essay
Vehicle purchase tax should be levied at one time. The purchase of vehicles that have been subject to vehicle purchase tax is not subject to vehicle purchase tax.