月度归档 2024年2月1日

　　【Minsheng investigation bureau】

　　Editor’s note:

　　This is the People’s Livelihood Investigation Bureau, which has never been seen before, investigating the changes in people’s livelihood. Pay attention to what you want to pay attention to and what you don’t, and investigate what you want to see and what you don’t see.

　　Chinanews. com client Beijing, July 17 th:Half a month after the implementation of the purchase tax law, 4S shop visits: How much can you save by buying a car?

　　Author Zhang Xu

　　"There is a vehicle purchase tax concession for buying a car in July!"

　　In July, many consumers received calls from 4S stores. The background was that the Vehicle Purchase Tax Law was officially implemented on July 1. Among them, the most striking thing is to cancel the minimum taxable value and pay the vehicle purchase tax according to the transaction price of naked cars.

　　Now, half a month after the implementation of the policy, what changes have it brought to consumers’ car purchase?

　　Buy 100,000 cars and pay less than 1,700 yuan in vehicle purchase tax.

　　"I bought a car with a price of 100,000 yuan after the discount. Because I don’t have to pay the vehicle purchase tax at the guide price, I lost more than 1,700 yuan. Before the 4S shop said that there would be a discount when buying a car in July, it was true! "

　　Mr. Chen from Zhengzhou, Henan Province, had heard from the sales of 4S stores that the Vehicle Purchase Tax Law was implemented on July 1, so he chose to hold money for purchase, and the less tax paid made him the first beneficiary of the Vehicle Purchase Tax Law.

　　The Vehicle Purchase Tax Law clearly states that the tax payable by consumers to buy vehicles will depend on the actual amount paid, which is also commonly known as the transaction price of naked cars. The purchase tax rate is 10%, and taxable value does not include 13% value-added tax.

　　A salesperson of a Buick 4S shop calculated an account for the reporter of Zhongxin. com: Take Buick Hideo 18T automatic elite as an example, the manufacturer’s guide price is 135,900 yuan, the store sales discount is 45,000 yuan, and the consumer actually pays 90,900 yuan.

　　Before the implementation of the New Deal, consumers have to pay the vehicle purchase tax of 135,900 ÷ (1+13%) × 10% = 12,026 yuan, and after the New Deal, it is 90,900 ÷ (1+13%) × 10% = 8,044 yuan, which can save consumers 3,982 yuan.

　　"Vehicles are generally sold at a price lower than the manufacturer’s guide price, but before paying taxes, they paid taxes according to the guide price. In fact, they paid more money." The salesperson said.

　　Compared with the previous Provisional Regulations on Vehicle Purchase Tax, the Vehicle Purchase Tax Law, which came into effect on July 1, canceled the collection of purchase tax for expenses other than consideration.

　　What is the extra cost? Insiders explained that it mainly refers to the handling fee, transportation and loading and unloading fee, collection money, advance payment, etc. charged to the buyer outside the sales price.

　　That is to say, "if these expenses are incurred in buying a car, they will also be taxed according to the previous provisional regulations. Now, canceling out-of-price fees can save money for consumers to a certain extent. "

　　Can you save money by canceling the minimum taxable price?

　　It is worth noting that the Vehicle Purchase Tax Law abolished the minimum taxable price.

　　"Previously, the minimum taxable value was reported by the manufacturer, and State Taxation Administration of The People’s Republic of China checked with reference to the average market transaction price. What is the minimum taxable value for each car? Consumers are not clear. After the implementation of the Vehicle Purchase Tax Law, the tax payable is calculated according to the total price paid by consumers to dealers when buying a car. The specific cost is clear at a glance. " Some insiders said.

　　Many times, consumers get a lot of discounts when buying a car, and the actual transaction price is lower than the lowest in taxable value, but they have to pay taxes according to the lowest taxable value, which makes consumers spend more money.

　　Therefore, whether the New Deal can save money after implementation depends mainly on whether the preferential price of vehicles is lower than the previous lowest taxable value.

　　"For example, the actual transaction price of the Mercedes-Benz ELA200 that I sold before July with a manufacturer’s guide price of 269,800 yuan was 209,800 yuan. If the tax was calculated according to the actual transaction price, I should pay 18,566 yuan, but the consumer actually paid 19,000 yuan. This is because before the implementation of the new tax law, if the transaction price is lower than the minimum taxable price, tax should also be paid at the minimum taxable price. After July 1 ST, the minimum taxable price was cancelled, and it is enough to pay taxes according to the actual transaction price. " Mr. Qin, manager of a Mercedes-Benz 4S store in Chaoyang, Beijing, introduced to the reporter.

　　Refund of car can be refunded, and the car with 120,000 yuan can be refunded more than 8,000 yuan in two years.

　　In order to better protect the interests of consumers, the Vehicle Purchase Tax Law has also added a tax refund clause. Taxpayers who return vehicles with vehicle purchase tax to vehicle production enterprises or sales enterprises may apply to the competent tax authorities for refund of vehicle purchase tax in accordance with relevant regulations, and the amount of tax refund shall not be negative.

　　The amount of tax refund is based on the tax paid, and it will be deducted by 10% every full year from the date of tax payment to the date of applying for tax refund.

　　For example, if a consumer buys a car with a price of 120,000 yuan and pays a vehicle purchase tax of 10,619 yuan, if he needs to return the car for some reason after using it for 2 years, he can also apply for a refund of part of the vehicle purchase tax, and the refund amount is 10,619× (1-2× 10%) = 8,495 yuan. This is a big plus for consumers.

　　At the same time, the new regulations clarify that the vehicle purchase tax is levied once and only in the purchase process. For the purchase of vehicles that have been subject to vehicle purchase tax, that is, used cars, taxes are no longer levied. However, if the vehicle purchased is tax-free or tax-reduced, if it is no longer within the scope of tax exemption or tax reduction due to transfer or change of use, it shall pay the vehicle purchase tax before handling the vehicle transfer registration or change registration.

　　The "cover-up method" of unreasonable charges in 4S stores is difficult to work.

　　The incident of defending the rights of female owners of Mercedes-Benz in Xi ‘an before made the charging chaos of car dealers appear. One of them involves the "blind eye method" that merchants play when helping consumers pay the purchase tax.

　　According to industry insiders, in the fierce market competition, many 4S stores will take the licensing procedures as value-added services, which is profitable. Take a car with a fare of 100,000 yuan as an example. When actually paying the purchase tax, you need to deduct 13% of the value-added tax. The purchase tax should be paid on the basis of 87,000 yuan, and the tax rate of 10% needs to pay 8,700 yuan.

　　When the merchant collects and pays the vehicle purchase tax, it will be calculated at 100,000 yuan, and the consumer will be charged 10,000 yuan accordingly. "Consumers generally can’t see the tax payment invoice and don’t know how much they have paid. Many consumers don’t know how to calculate it, and the difference between them is taken away by dealers. " The sales manager of a 4S shop revealed.

　　Cui Dongshu, Secretary-General of the All-China Passenger Transport Association, believes that the new vehicle purchase tax policy standardizes the formulation standards of taxable value, defines the taxable value when consumers buy cars, and effectively improves the problem of high taxable value in the past based on the actual price of cars, which is conducive to protecting consumers’ rights and interests and further reducing the cost of cars.

　　However, it also brings a problem: the vehicle purchase tax in taxable value depends on the sales price indicated on the unified invoice for motor vehicle sales. Will there be tax evasion caused by the low invoice price?

　　In this regard, the staff of Wuhan Municipal Taxation Bureau said that the collection of vehicle purchase tax has been upgraded from "provisional regulations" to "law", and there is illegal risk for dealers to deliberately write down sales invoices; At the same time, the implementation of the tax law itself means that the risk prevention and control work of the tax department will be more rigorous. The invoice amount paid by the taxpayer will be automatically compared in the system, and relevant risk data will be pushed. The tax department will analyze the risk data and deal with it according to the tax administration law.

　　Will car sales increase under the influence of new purchase tax regulations?

　　In addition to the implementation of the Vehicle Purchase Tax Law, another background of the automobile market in July was that after cleaning up the inventory of the national five vehicles in many places, the national six standard cars became the main products in the market.

　　In a number of 4S stores in Beijing, the reporter saw that unlike the vehicles that were still being promoted at the end of June, the new cars are now labeled as meeting the national six standards. "We concentrated on cleaning up the inventory of the National Five in June, and it has been basically cleared. Now we sell all the models of the National Six." The salesperson told the reporter.

　　Shi Jianhua, Deputy Secretary-General of China Automobile Industry Association, pointed out that from January to May, the automobile production and sales in China were at a low level, which was mainly manifested by weak market consumption, insufficient consumer confidence and obvious wait-and-see mood, due to the macro-economy and the early implementation of the national six emission standards in some areas.

　　Shi Jianhua believes that in the second half of this year, with the increasing number of vehicles that meet the national six standards, as well as the effects of a series of policy measures such as tax reduction and fee reduction, and the National Development and Reform Commission, the Ministry of Ecology and Environment, and the Ministry of Commerce jointly announced the "Implementation Plan for Promoting the Updating and Upgrading of Key Consumer Goods and Smooth Resource Recycling" (2019— The implementation of the Notice of 2020 will play a positive role in promoting the passenger car market, and the production and sales of new energy vehicles will continue to maintain rapid growth. (End)

　　Zhongxin. com, July 1 ST, a number of tax reduction and fee reduction policies have been implemented, auto dealers are not allowed to increase the price of cars, and the acceptance of ID cards in different places has been fully implemented … … A number of new regulations will be implemented today, which will soon affect all aspects of people’s lives.

　　A number of tax reduction and fee reduction policies will be implemented today.

　　According to the decision of the the State Council executive meeting, a number of tax reduction and fee reduction policies will be implemented today. In terms of tax reduction, the value-added tax rate was reduced from four to three, and the 13% tax rate band was abolished, forming a three-band structure of 17%, 11% and 6%. The pilot policy of pre-tax deduction of personal income tax for commercial health insurance will be extended to the whole country, and the expenses of individuals purchasing qualified commercial health insurance products are allowed to be deducted before tax according to the maximum annual limit of 2,400 yuan.

　　In terms of fee reduction, we will further clean up and standardize the deposit in the field of engineering construction, clean up and standardize the government’s non-tax revenue surcharge in the field of energy, temporarily exempt the two supervision fees of banking and insurance, and reduce the radio frequency occupation fee.

　　Simplify the handling of tax administrative licensing matters

　　The Announcement on Simplifying the Procedures for Handling Tax Administrative Licensing Matters will come into effect today. The "Announcement" clarifies five measures to degenerate and optimize the procedures for handling tax administrative licensing matters, including simplifying the acceptance of documents, providing agency forwarding services, simplifying application materials, realizing the appointment of consulting services, and improving the delivery methods of documents.

　　81 airports opened the "military priority according to law" channel.

　　The Civil Aviation Administration and the Logistics Support Department of the Central Military Commission jointly issued a notice to open the "military priority according to law" channel at 81 civil aviation airports nationwide from now on, and encouraged other airports to open as appropriate according to their own conditions, so as to provide thoughtful and efficient services for military personnel in check-in, security inspection and boarding.

　　All coal mine safety production work in China will implement the new standards.

　　The State Administration of Work Safety and other departments jointly issued the Notice on Vigorously Promoting the Standardization of Coal Mine Safety Production. The "Notice" puts forward a number of requirements, including organizing new standards publicity training, creating an incentive mechanism for standardization work, and coordinating and promoting standardization construction.

　　Full implementation of ID card acceptance in different places.

　　From now on, the Ministry of Public Security has fully implemented the "three systems" of accepting resident identity cards in different places, reporting the loss and claiming them for loss. The Ministry of Public Security pointed out that public security organs should issue resident identity cards within 60 days from the date when citizens submit the Registration Form for Acceptance of Resident Identity Cards in Different Places. In areas with inconvenient transportation, the processing time may be appropriately extended, but the extension time shall not exceed 30 days; Where conditions permit, the period of making and issuing certificates can be shortened according to the actual situation.

　　Handling ordinary passports and underpaying 40 yuan.

　　The National Development and Reform Commission and the Ministry of Finance issued a notice to reduce some administrative fees, which is expected to reduce the burden on enterprises and society by 2.6 billion yuan. The "Notice" stipulates that starting from today, the fees for citizens’ entry and exit documents, the cost of motor vehicle driving license, the cost of temporary entry motor vehicle number plate and driving license, the compensation fee for soil and water conservation, the actual (trial) inspection fee for pesticides, and the protection fee for integrated circuit layout design will be reduced. According to relevant standards, ordinary passports are reduced from 200 yuan to 160 yuan.

　　Since July, the new regulations on automobile sales have been implemented, and it is clear that dealers are not allowed to sell cars at a higher price. The picture shows the data map. Photo by Zhang Yun, a reporter from China News Service

　　Car dealers are not allowed to sell cars at a higher price.

　　The Measures for the Administration of Automobile Sales promulgated by the Ministry of Commerce will be implemented today. The measures have made clear provisions and requirements for increasing the price of automobile sales, providing three-guarantee certificates, and indicating the source of accessories. It stipulates that dealers are prohibited from raising the price of cars in all forms, and dealers must clearly indicate the prices of cars and accessories, and must attach certificates with the car when picking up the car.

　　According to the "Measures", it is no longer necessary for automobile brands to authorize the sale of automobiles, and two modes of authorized sales and unauthorized sales are allowed to be parallel, and new automobile sales forms such as automobile supermarkets, automobile stores and automobile e-commerce will blossom.

　　Travel tax increases

　　The tax ceiling for various types of vehicles has generally increased since today. The annual tax standard for large buses will be adjusted from 480 yuan to 660 yuan, for medium buses from 420 yuan to 660 yuan, for small buses from 360 yuan to 660 yuan, and for ordinary cars from 180 yuan to 360 yuan. At the same time, the tax targets have also been adjusted, and all kinds of buses that were originally tax-free will also pay taxes at the same standard as private cars.

　　Strengthen the "seller’s responsibility" for securities operating institutions

　　The Measures for the Administration of the Suitability of Securities and Futures Investors will be implemented from now on. The core requirement of the Measures is to strengthen the requirement of "the seller is responsible" for securities, funds and futures operating institutions, so that the operating institutions must bear the obligations stipulated by law while obtaining operating income, ensure the equality and unity of rights and obligations, effectively prevent one-sided pursuit of economic interests, and promote high-risk securities and futures products to investors with insufficient risk tolerance, resulting in damage and influence on the legitimate rights and interests of investors.

　　Increase penalties for illegal acts of traditional Chinese medicine.

　　The "People’s Republic of China (PRC) Chinese Medicine Law" has been implemented today, with five highlights: (1) the important position and development policy of Chinese medicine are clarified; Establish a management system that conforms to the characteristics of traditional Chinese medicine; Increase support for the cause of Chinese medicine; Adhere to both support and standardization, and strengthen the supervision of Chinese medicine; Increase penalties for illegal acts of traditional Chinese medicine.

　　50,000 domestic cash transactions need to be reported.

　　The Measures for the Administration of Reports on Large-value Transactions and Suspicious Transactions of Financial Institutions issued by the Central Bank will be implemented today. The Administrative Measures adjusted the RMB reporting standard for large cash transactions from "200,000 yuan" to "50,000 yuan", and the reporting standard for large cross-border transactions denominated in RMB was "200,000 yuan", and for the first time, non-bank payment institutions were included in the scope of responsibility.

　　New invoice regulations: only the name of the enterprise can be filled in for office invoicing, and it cannot be reimbursed.

　　According to the announcement of State Taxation Administration of The People’s Republic of China, starting from today, the purchaser must provide the corporate taxpayer identification number (i.e. "tax number") or the unified social credit code when issuing corporate invoices, otherwise it will not be used as a tax voucher to handle tax-related business. The announcement also requires that when the seller issues an invoice, it should truthfully issue an invoice that is consistent with the actual business; When the buyer obtains the invoice, it shall not request to change the name and amount.

　　Mobile phone pre-installed software must be uninstalled.

　　The Interim Provisions on the Administration of Preset and Distribution of Application Software for Mobile Intelligent Terminals will be implemented today. According to the regulations, production enterprises should restrict the sales channels, and should not install application software in mobile intelligent terminals without the consent of users, and all software except basic functions can be uninstalled. The application software of mobile intelligent terminal involved in charging shall strictly abide by the relevant provisions such as clearly marked price, express the charging standard and charging method, and express that the content is true, accurate and eye-catching, and the fee can be deducted only after being confirmed by the user.

　　Encourage and support the provision of disability prevention and rehabilitation services for the disabled.

　　The Regulations on Disability Prevention and Rehabilitation of Disabled Persons will come into effect today. The regulations clearly stipulate that the state shall take measures to provide basic rehabilitation services for the disabled and support and help them integrate into society; Prohibition of discrimination on the basis of disability; The state encourages and supports organizations and individuals to provide disability prevention and rehabilitation services for the disabled, donate to the cause of disability prevention and rehabilitation for the disabled, and build relevant public welfare facilities; The provision of rehabilitation services for the disabled shall protect the privacy of the disabled and shall not discriminate against or insult them.

　　The lifelong responsibility system is implemented for soil pollution control and remediation.

　　The Measures for the Management of Soil Environment in Polluted Plots (Trial) will be implemented today. The method points out that according to the principle of "whoever pollutes will treat it", the unit or individual that caused soil pollution should bear the main responsibility for treatment and restoration. In principle, the treatment and restoration project should be carried out at the original site. During the treatment and restoration, measures should be taken to prevent secondary pollution to the plot and its surrounding environment. The lifelong responsibility system is implemented for soil pollution control and remediation.