Vehicle purchase tax is a special property tax that is levied according to law on units and individuals that purchase specific vehicles within the territory of the People's Republic of China and collects vehicle purchasers at a specific stage in the consumer field. Acquisitions include purchases, imports, self-production, donations, awards, or other methods of obtaining and owning taxable vehicles. Everyone who drives the Dongfeng Sprinkler knows that there are three benefits to the Dongfeng Sprinkler's glass film: insulation, privacy and security. If you buy a bad car film, not only is it difficult to prevent UV or heat insulation, it may also cause accidents. So, how is the inferior Dongfeng sprinkler car membrane produced? How did it flow into the market? How much profit? Yesterday, Chongqing Evening News reporter asked Mr. Zhu, who has been in the main city for more than 8 years, and several well-known 4S shop staff. Famous brand Give a fee to do it Mr. Zhu told the Chongqing Evening News that at present there are more than 1,000 kinds of glass film on the Chongqing market, and there are about 10 kinds of international famous brands with guaranteed quality. At present, there are no large-scale manufacturers producing high-quality automotive membranes, and many high-quality automotive membranes are imported from the United States, Southeast Asia, or Israel. Mr. Zhu stressed that the so-called domestic production of car film, in fact, is the purchase of semi-finished products of foreign cars, registered a trademark brand in the country, and then enter the market for OEM. The latest situation of this chaos is that when buyers purchase goods, as long as the desired car film brand, the supplier can disguise the buyer into a well-known film or high-grade explosion-proof film, provided that each roll pays one or two hundred extra. Yuan fee. With such a brand name, the selling price soared more than 10 times. Mr. Zhu said that the world brands currently being hacked are mainly 3M and Ray-Ban, followed by Johnson & Johnson, DuPont, and Lamia. The names used include Johnson Screen, DuPont Blue Diamond, Armored Dragon Membrane, and 3M Optics. They are only a few words away from the famous brand. If the owner does not look closely, he will think that he is truly a world famous brand. “Ordinarily, if the owners have doubts about the car films of these brands, business owners will often say that these car films are manufactured by regular manufacturers. Most of the manufacturers are located in places like Shanghai. Although they are not related to the real world famous brands, they are of absolute quality. Reliable.†Mr. Zhu said that, in fact, after winning the brand name of Johnson & Johnson and 3M, the sales volume will increase and the profits will be substantial. Take Bengbu 3M as an example, the cost price of each defective car film is at most RMB 1,000 yuan, and that of the famous brand can be more than RMB 30,000. Lack of supervision Manufacturers set their own car membrane parameters The 4S shop staff of several well-known automobile companies in the main city introduced that the car films currently sold in the market all claim to have UV protection, explosion-proof and heat insulation functions. The reality is that there is no specific authority in China to supervise the quality of the car's parameters. All the parameters are provided only by the manufacturers. "Insufficient supervision of the car film market is an indisputable fact." Mr. Zhu said that in addition to the imported world famous brand, the domestic parameters of the so-called brand car film are all set by the manufacturers themselves. For some brands with relatively large market share, their functional parameters are also test reports of certain associations, or inspection reports related to glass explosion protection provided by the quality inspection department, rather than individual car film parameters. He cited the thermal insulation function as an example. Until now, there is no corresponding authoritative testing organization in the country to carry out this test on the car film. This has caused an embarrassing problem: Because there is no support for relevant technical standards, the quality inspection and other departments can not investigate and deal with the inferior car film. "Therefore, the quality of the car film in the end, only by the owner of the car beauty shop self-restraint." Mr. Zhu said. Poor material Contains more carcinogens such as formaldehyde "The poor quality of the car film not only affects the driver's line of sight, but also endangers the health of people in the car." Mr. Zhu particularly stressed. It is understood that the material of the inferior car film comes from cheap plastics, and some even come from the plastic used to make garbage bags. "The stability of these materials is very poor, long-term sun exposure will appear decomposition or aging, those who have been stuck for some time to fade the car film, it can explain this problem." Mr. Zhu said that in the production process of poor quality car film, Its materials and adhesives usually contain carcinogenic substances such as formaldehyde and benzene. When drivers drive, they will gradually decompose and evaporate. At the same time, the driver's vision will be blurred, and the driver may feel dizzy. In addition, some bad workshops deliberately add dyes to produce the appearance of a brand-name car film when producing inferior car films.
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On October 22nd, 2000, the State Council promulgated the Provisional Regulations on Vehicle Purchase Tax of the People's Republic of China, which was implemented from January 1, 2001.
The characteristics of vehicle purchase tax:
1. The nature of both property tax and behavioral tax; 2. Vehicle purchase tax is an off-price tax; 3. Vehicle purchase tax is a fee-for-tax reform.
Taxpayers of vehicle purchase tax who purchase, import, self-produce, beneficiary, award-winning or otherwise obtain taxable vehicles for their own use in China are taxpayers for vehicle purchase tax.
Taxation scope for vehicle purchase tax is: automobiles, motorcycles, trams, trailers, agricultural vehicles.
Tax rate and tax formula for vehicle purchase tax: The tax rate for vehicle purchase tax is 10%.
The vehicle purchase tax shall be calculated based on the rate determination method to calculate the tax payable. The formula for calculating the tax payable is: tax payable = taxable price × tax rate Taxation basis for vehicle purchase tax The taxation price for vehicle purchase tax is determined according to the following conditions according to the following conditions:
(1) The taxable price of the taxable vehicle purchased by the taxpayer for the taxpayer's purchase of the taxable vehicle and the full price and out-of-the-money expenses paid to the seller, excluding VAT.
(2) The formula for calculating the taxable price of taxable vehicles imported by taxpayers for their own use is:
Taxable price = Customs Duty paid price + Customs + Consumption Tax (3) The taxable price of a taxable vehicle produced, paid, awarded or otherwise obtained and used by the taxpayer shall be determined by the competent tax authority with reference to the lowest taxable price. The State Administration of Taxation, on the basis of the average transaction price of the taxable vehicle market, specifies the minimum taxable prices for different types of taxable vehicles.
(4) If the taxpayer purchases a taxable vehicle for personal use or for import for self-use, the taxable price quoted is lower than the lowest taxable price for the same type of taxable vehicle, and if there is no justifiable reason, the vehicle purchase tax shall be levied at the lowest taxable price.
Tax return on vehicle purchase tax (1) If a taxable vehicle is purchased for its own use, it shall be declared taxable within 60 days from the date of purchase;
(2) For importing self-use taxable vehicles, tax declaration shall be submitted within 60 days from the date of importation;
(3) Self-produced, rewarded, award-winning or otherwise obtained and self-used taxable vehicles shall be declared taxable within 60 days from the date of acquisition.
(4) Tax-exempt and tax-reduced vehicles that are no longer part of the scope of tax exemption or tax reduction due to transfer, change of use, etc., shall be subject to payment of vehicle purchase tax before handling the vehicle transfer formalities or before undergoing the change of vehicle registration procedures.
Taxation Location for Purchase Taxes for Vehicles Taxable vehicles must be reported to the competent national tax authority of the place where the vehicle is registered; purchases of taxable vehicles that do not require the registration of vehicles should be reported to the competent national tax authority where the taxpayer is located.
Taxes on the reduction of vehicle purchase tax (1) Taxes are exempt for vehicles used by foreign embassies and consulates in China, and international organizations in China, and diplomatic personnel for their own use;
(2) The vehicles of the Chinese People's Liberation Army and the Chinese People's Armed Police Force listed in the PLA's weapon equipment ordering plan are exempt from taxes;
(3) Non-transport vehicles with fixed installations, exempt from tax;
(4) Where there are other circumstances in which the State Council provides tax exemptions or tax reductions, tax exemptions or tax reductions shall be made in accordance with the regulations.
Other regulations impose a levy system for vehicle purchase tax. Vehicles that purchase purchased vehicle purchase tax will not be subject to vehicle purchase tax.
The vehicle's brand, vehicle identification number (frame number) and engine number on the vehicle purchase tax tax payment certificate or tax exemption certificate tax payment certificate or tax exemption certificate must match the relevant certificates and actual conditions.
(1) If an application is updated, an "update form" (transfer form, stolen form, return slip, replacement form, scrap certificate) or "certificate of quota" should be provided; if it is retired, "recovery certificate" must be provided. Originals.
(2) The names and official seals of the “renewal sheetâ€, “certificate of quota†and “certificate of scrapping and recycling†must be consistent with those of the current motor vehicle owner. If they do not match, the original and copy of the approval document of the superior (city-level city-level, district-level district-level bureau) unit agreeing to change the name of the company or the name change notice of the name change of the industrial and commercial bureau shall be provided, and the application report and the inventory of the unit shall be provided. The official seal must be stamped on the unit.
(3) If the "renewal order" or "certificate of quota" is on the type of bus, only the passenger car can be updated; the truck type can only update the truck; the large truck can not update the minivan; the personal service freight car is updated without load quality limit; The renewed vehicle of the license must be in accordance with the original type; if it does not match, the vehicle of the non-rental license plate can only be renewed; the Mishima motorcycle (Hu CR license plate) can only be used for residents on Mishima (Chongming, Changxing, Hengsha) (The three vehicle-free films sold in the bookstore at the Auto Beauty Shop have no manufacturer, address, certificate, and warranty period on the outer package.
