记者今天从省税务局最新得知，今年7月1日起，《中华人民共和国车辆购置税法》将正式实施啦！将《中华人民共和国车辆购置税暂行条例》上升为法律，原《暂行条例》同时废止。
《车辆购置税法》调整了征税范围，减轻车主税收负担和税务机关办税工作负担。施行后车辆购置税的税率没有变化，仍为10%，应纳税额按照应税车辆的计税价格乘以税率计算。
要缴交多少怎么算？
车辆购置税应纳税额=应税车辆的计税价格×税率
车辆购置税是对在中国境内购置规定车辆的单位和个人征收的一种税，在我国已征收多年，是由车辆购置附加费演变而来，是“费改税”的产物。按照税制平移的思路，保持现行税制框架和税负水平总体不变。
对于有购车上牌经历的车主来说，车辆购置税并不陌生。要交多少？《车辆购置税法》规定，车辆购置税的应纳税额按照“应税车辆的计税价格×税率”计算，纳税人购买自用应税车辆的计税价格为纳税人实际支付给销售者的全部价款，不包括增值税税款，应税税率为10%。也就是按《机动车销售统一发票》载明的“不含税价”乘以10%征收车辆购置税。
举个例子：纳税人在汽车销售4S店购买一辆发票金额“价税合计”113000元的新车，增值税税率13%，增值税税款13000元，剔除增值税税款的“不含税价” 100000元，则车辆购置税计税价格是100000元，应交的车辆购置税税额就是10000元。
据税务部门介绍，制定《车辆购置税法》，是贯彻落实税收法定原则的迫切要求和重要体现，有利于完善车辆购置税法律制度，增强稳定性和权威性。
由《暂行条例》上升为法律带来哪7点变化？
60万车主不用缴交直接受惠3亿元
与《暂行条例》相比，《车辆购置税法》主要在七个方面进行了调整。首先是征税范围的调整：7月1日后购置150毫升及以下排气量摩托车和电动摩托车，以及装载机、平地机、挖掘机、推土机等轮式专用机械车，起重机（吊车）、叉车等特种设备，不再需要申报纳税。全省平均每年仅摩托车就有约60万台被排除在征税范围之外，约占同期应税车辆总量的20%。
一方面，60万名车主购置车辆不用缴交购置税，直接受惠3亿元；另一方面，税务机关将不需要为这60万名车主办理车辆购置税征税业务，大大减轻基层税务机关办税工作负担。
另外，新增了两项免税项目，一是悬挂应急救援专用号牌的国家综合性消防救援车辆，二是城市公交企业购置的公共汽电车辆。
同时，取消最低计税价格、计税价格不再包括价外费用，利好车辆购置纳税人。税务机关直接按照纳税人购买应税车辆时，支付给销售方的全部价款（不含增值税）或者进口自带车辆关税完税价格加关税加消费税，计算应纳税额。
值得注意的是，《车辆购置税法》还新增退税条款，第十五条规定：“纳税人将已征车辆购置税的车辆退回车辆生产企业或者销售企业的，可以向主管税务机关申请退还车辆购置税。”
此外，车辆购置税完税证明实行无纸化，纳税人在全国范围内办理车辆购置税纳税业务时，税务机关不再打印和发放纸质车辆购置税完税证明。还规定，税务机关和公安、商务、海关、工业和信息化等部门建立应税车辆信息共享平台和工作配合机制，及时交换应税车辆和纳税信息资料。
需要限时缴交吗？
自购置应税车辆当日起60日内缴交 新能源汽车免征继续执行
按《车辆购置税法》规定，车辆购置税由税务机关征收，实行一次性征收。车辆购置税的纳税义务发生时间为纳税人购置应税车辆的当日，纳税人应当自纳税义务发生之日起六十日内，并在向公安机关交通管理部门办理车辆注册登记前，向车辆登记地的主管税务机关申报缴纳车辆购置税。而购置不需要办理车辆登记的应税车辆的，也应当向纳税人所在地的主管税务机关申报缴纳车辆购置税。
对于新能源汽车，税务部门介绍，目前尚在执行期内的新能源汽车免税和挂车减税等优惠政策在按车辆购置税法规定履行相关备案程序后，将会继续执行。同样，现行留学生回国购买国产小汽车免税、长期来华定居专家进口自带小汽车免税、防汛专用车和森林消防专用车免税等车辆购置税税收优惠政策在国家没有公布停止前，都将按照原规定继续执行。
据了解，我省税务部门一方面细化车辆购置税法贯彻实施工作任务，明确责任分工，序时推进；另一方面将加强培训辅导，组织编写培训指引材料，全面开展培训辅导，做好新旧政策衔接辅导工作。税务部门温馨提醒，2019年6月30日前（含）购置的属于《中华人民共和国车辆购置税暂行条例》征收范围规定的车辆，仍然需要申报纳税。
小贴士：哪些车辆可以免征车辆购置税？
《车辆购置税法》规定的税收优惠政策如下：
一、依照法律规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华机构及其有关人员自用的车辆；
二、中国人民解放军和中国人民武装警察部队列入装备订货计划的车辆；
三、悬挂应急救援专用号牌的国家综合性消防救援车辆；
四、设有固定装置的非运输专用作业车辆；
五、城市公交企业购置的公共汽电车辆。
根据国民经济和社会发展的需要，国务院可以规定减征或者其他免征车辆购置税的情形，报全国人民代表大会常务委员会备案。
【记者】肖文舸
【通讯员】岳瑞轩
【校对】居伟强
【作者】 肖文舸
【来源】 南方报业传媒集团南方+客户端
原创文章，作者：cesifu，如若转载，请注明出处：http://www.cesifu.com/article/40172.html
微信扫一扫 
支付宝扫一扫 相关推荐
-
月销1.7万力压劲敌 荣威i5夺5月自主家轿销量冠军
近日，乘联会发布了5月份销量数据，国内狭义乘用车市场仍处于凛冬，整体销量158.2万辆，同比下降12.5%，轿车销量80.5万辆，同比下降13.2%。与整体下滑截然相反的是，荣威i…
-
车展观察 | 年底的广州：电光火石，汽车产业走过十字路口
在气候温暖的广州，车展虽然有着一点点的冷淡，概念不再喧嚣，但是电动化的大潮已无人抗拒。2020年，汽车工业的新起点，以电为力，以智为心。在2019年年底的广州，在一片电光火石之间，…
-
轮胎鼓包了是质量问题吗？！别轮胎一鼓包就找轮胎店！
“我买了你家的轮胎，没有半年就鼓包了，现在到你这了，你还不赔偿，怎么说理去！” “老板，真不是轮胎的问题，是你的驾驶问题，真的赔不了！” 轮胎问题一直都是车主非常关心的事儿，尤其是…
-
很明显和钱过不去！马自达车主要哭了！ #直击2019广州车展# 【来自懂车帝车友圈】_
“很明显和钱过不去！马自达车主要哭了！ #直击2019广州车展# 【来自懂车帝车友圈】”richContent: “很明显和钱过不去！马自达车主…
-
1.5T发动机比较强的三家国产车企,有你的车吗?
随着国民生活水平的提高，对汽车的需求量也日益提高，目前在中国的就有三亿多辆的汽车保有量，俨然，中国已是世界上最大的汽车使用国。而今国产车逐渐进入大众视野，那么大家知道在国产车企中，…
-
5米跨级中大型车怎么选？别克君越对比皇冠2.0T
对于介于B级车和豪华品牌入门级中间，诞生了B+级这样一个细分市场，它们的代表车型就是皇冠，君越和金牛座，这些车型以接近5米的更大尺寸和轴距来竞争豪华品牌的入门级中型车，所以这些车型…
-
4.3秒破百的标致508就快来了，性能可以带领法系车走出困境吗？
很多人在问，为什么法系车在国内市场总是混不好？面对这样的问题，我可以拿出一堆标准“答案”，比如说没有四驱、扭力梁悬挂、动力系统单一等等。特别是动力这块，貌似已经成了大家吐槽的点，一…
-
20万圆你的豪华车梦？这几款车不容错过
随着汽车市场逐步的发展，汽车市场的竞争也变得愈发激烈，当然在豪华品牌也是如此。此前一直高高在上的豪华品牌，近年来不断的降低身段，到现在20万左右供你选择的豪华车型比比皆是，当然这其…
-
驾车时遇到交通阻塞该怎么办，不可盲目行驶应先探明情况！_交通,文章
【本文由“艾米说车”原创首发，禁止复制抄袭，违者必究】 亲爱的朋友们大家好，今天为大家带来的是遇到交通阻塞怎么办，相信你也一定会遇到，那么小编就详细的说一下这其中的那些不为人知的“…
-
15到20万买什么车好，有几款好推荐
大众帕萨特 大众这个品牌大家一定不会陌生，最初的老坦克桑塔纳两千，到后来的“就怕大众带字母”的辉腾，它从未离开过人们的视野。如今的帕萨特也是一样，无论是舒适运动还是高档豪华，它都能…
评论列表（52条）
Such a well-researched piece! It’s evident how much effort you’ve put in.
The elegance of The arguments is as captivating as a sunset. I could admire it all day.
You’ve done a fantastic job of breaking down this topic. Thanks for the clarity!
The post was a beacon of knowledge, lighting up my day as if you knew just what I needed to hear.
Glad I stumbled upon this article. It’s like finding a $20 bill in a pair of old jeans.
The clarity of The writing is like a perfectly tuned instrument, making hard to understand melodies seem effortless.
I appreciate the clarity and thoughtfulness you bring to this topic.
This article was a joy to read. The enthusiasm is contagious!
The post was a beacon of knowledge. Thank you for illuminating this subject.
You weave words with the skill of a master tailor, crafting pieces that fit the mind perfectly.
The information you’ve shared has been a revelation for me. Incredibly enlightening!
The passion for this subject is infectious. Reading The post has inspired me to learn more.
The balance and fairness in The writing make The posts a must-read for me. Great job!
Unique viewpoints, because who needs echo chambers?
Reading The work is like watching the sunrise, a daily reminder of beauty and new beginnings.
Distilling hard to understand concepts into readable content, or what I like to call, a miracle.
The perspective is like a rare gem, valuable and unique in the vastness of the internet.
Explaining things in an understandable way is a skill, and you’ve mastered it. Thanks for clearing things up for me.
The post has been incredibly helpful. Thank you for the guidance!
Stumbling upon The article was a highlight of my day. It was just what I needed to read.
The research depth is so evident, I almost thought this was a thesis defense.
The argumentation was compelling and well-structured. I found myself nodding along as I read.
The warmth and intelligence in The writing is as comforting as a cozy blanket on a cold night.
Tackled this hard to understand issue with elegance. I didn’t know we were at a ballet.
The Writing is like a lighthouse for my curiosity, guiding me through the fog of information.
Provoked thought and taught me something new, as if my brain needed more exercise.
This article was a delightful read. The passion is clearly visible!
I’m officially a fan of The work. It’s like having a crush, but intellectually stimulating.
A go-to resource, like a library but without the late fees.
The grace and authority you handle topics with are as mesmerizing as a moonlit dance. I’m thoroughly impressed.
The article was a delightful read. It’s clear you’re passionate about what you do, and it shows.
Bookmarking this for future reference, but also because The advice is as invaluable as The attention.
Beautifully written and informative, making the rest of the internet look bad.
The insights are like a favorite book; I find new treasures each time I return.
Thoroughly insightful read, or so I thought until I realized it was The expertise shining through. Thanks for making me feel like a novice again!
The writing captivated me from the first paragraph to the last. It’s rare to find such engaging content.
The insights are like a sunrise, bringing light and warmth to new ideas.
Reading The work is like gazing at a masterpiece; every detail contributes to a breathtaking whole.
I’m genuinely impressed by the depth of your analysis. Great work!
I appreciate the balance and fairness in your writing. Great job!
This article was a joy to enjoy reading. Your enthusiasm is contagious!
The insights are like a fine wine—rich, fulfilling, and leaving me wanting more.
The attention to detail is remarkable, like a detective at a crime scene, but for words.
Your creativity and intelligence shine through this post. Amazing job!
This article is a perfect blend of informative and entertaining. Well done!
I appreciate the balance and fairness in your writing. Great job!
I’m impressed by your ability to convey such nuanced ideas with clarity.
I appreciate the unique viewpoints you bring to your writing. Very insightful!
You’ve presented a complex topic in a clear and engaging way. Bravo!
This post is a testament to your expertise and hard work. Thank you!
Your thoughtful analysis has really made me think. Thanks for the great enjoy reading!
I’m amazed by the depth and b enjoy readingth of your knowledge. Thanks for sharing!