Xiao Li recently went to the 4S shop to pick up a new car, as an old driver who has been driving for many years, his father nagged his son bitterly...
Boy, long skill, three years after graduation to buy a car, the total landing price of how much?
The price of bare cars, license fees, vehicle purchase taxes and various insurance costs add up to almost 130,000!
Just work to plan your own funds and spend the money on the cutting edge.
I ask you, have you paid the car and boat tax?
As I said, the tax is included in the total price.
I'm referring to the vehicle and vessel tax, not the vehicle purchase tax, which is two different taxes.
Vehicle and boat tax? When I bought a car, the sales didn't tell me, Dad, I bought a car, I didn't buy a boat.
Vehicle and vessel tax is levied on vehicles and vessels, and is a tax levied on the owner or manager of a vehicle or vessel. That is to say, whether you buy a car or a boat, you have to pay the car and boat tax, when buying car insurance, the insurance agency has the obligation to collect the car and boat tax, and quickly ask the insurance company to help you collect it. The young man has a long snack, don't "roll over" on the issue of taxes and fees.
I just asked the insurance company, and they said that they had collected this year's car and boat tax on my behalf, and reminded me that the car and boat tax is a tax that car owners must pay every year. I don't know how this car and boat tax is calculated, what if you don't pay attention and forget to pay?
The specific applicable tax amount of vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the tax range stipulated in the "Vehicle and Vessel Tax Headings and Tax Tables" attached to the Vehicle and Vessel Tax Law of the People's Republic of China and the provisions of the State Council. However, in general, the vehicle and vessel tax is directly related to the displacement of the vehicle, and the larger the displacement, the higher the vehicle and vessel tax. Household cars are basically paid according to the displacement, but commercial trucks, trailers and other models, the collection standard of vehicle and vessel tax will refer to their tonnage, and commercial buses will be based on the number of approved passengers.
Applicable Tax Table for Vehicle and Vessel Tax (Guangdong)
First of all, the vehicle annual review committee does not pass, and the vehicle annual review is ordered to pay back, so if the vehicle is to be reviewed annually this year, the vehicle and vessel tax must be paid before the annual review.
The second is to cause late payment fees, from the date of late tax payment, five per 10,000 per day of the late payment fee, calculated from January 1 of the following year.
The tax liability for vehicle and vessel tax occurs in the month in which the ownership or management right of the vehicle and vessel is obtained. For the purchase of new vehicles and vessels, the tax payable in the year of purchase is calculated monthly from the month in which the tax liability is incurred. The tax payable is the annual tax payable divided by 12 multiplied by the number of taxable months. Except for cars and boats that are not levied or exempted, all other vehicles and boats need to pay vehicle and boat taxes. If you don't pay the car and boat tax, the impact can be great.
Types of vehicle and vessel tax relief
What is more special is that pure electric passenger cars and fuel cell passenger cars are not subject to the scope of vehicle and vessel tax taxation, and they are not subject to vehicle and vessel tax.
Since the state stipulates that when applying for compulsory insurance, insurance institutions are obliged to collect and pay vehicle and ship tax for customers, then I don't have to worry about forgetting?
Still too young! If your insurance is renewed in advance this year, the insurance agency cannot collect taxes and fees for next year, because the insurance agency can only collect the car and boat tax of the year, and the payment time is from January 1 to December 31 of each year, and it can be paid before the last day of each year, so let you have a long snack, young people.
Already taking notes. So what if the insurance company doesn't help me collect next year's car and boat tax?
That's all there is to it. At this time you have three options:
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Buy vehicle insurance this year, and then declare and pay vehicle and vessel tax next year. (The place of payment of vehicle and vessel tax is the place of registration of the vehicle and vessel or the place where the vehicle and vessel tax withholding agent is located.) For vehicles and vessels that do not need to be registered according to law, the place of tax payment shall be the location of the owner or manager of the vehicle and vessel. ）
Buy vehicle insurance this year, and then go to insurance companies next year to make up for the vehicle and ship tax and compulsory traffic insurance.
Buy vehicle insurance again next year, and pay the car and boat tax and car insurance together when you buy it, but remember to do it before the car insurance expires.
Note: Insurance institutions engaged in compulsory insurance business for third-party liability of motor vehicles are the withholding agents of motor vehicle and vessel tax, and shall collect vehicle and vessel taxes on behalf of the vehicles and vessels in accordance with the law when collecting insurance premiums, and issue tax collection vouchers.
Dad really knows so much! Baby worship!
Policy Rationale:
1. Vehicle and Vessel Tax Law of the People's Republic of China
2. Regulations on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China
3. Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology, and the Ministry of Transport on Energy Conservation and New Energy Vehicles and Ships Enjoying Preferential Policies for Vehicle and Vessel Tax (Cai Shui [2018] No. 74)
4. Notice of the People's Government of Guangdong Province on Adjusting the Specific Applicable Tax Amount of Vehicle and Vessel Tax (Yue Fu [2017] No. 103)
The production team for this issue
Supervising producer | the Office of Zhuhai Municipal Taxation Bureau of the State Administration of Taxation
The picture and text are compiled and distributed | pearl tax financing media
Source of the manuscript | Free Trade Zone Bureau