1. For second-hand car distribution enterprises, the second-hand cars sold and purchased by taxpayers engaged in second-hand car distribution need to be subject to VAT at the rate of 3% minus 0.5%;
2. Non-second-hand car distribution enterprises, general taxpayers and vehicles with input tax deducted need to pay VAT according to the applicable tax rate, and special VAT invoices can be issued;
3. Non-used car distribution enterprises, small-scale taxpayers and Hubei are exempt from VAT;
4. Non-second-hand car distribution enterprises and small-scale taxpayers who are not in Hubei need to apply the tax rate of 3% to calculate taxable sales income, and levy VAT at the tax rate of 1%.
The taxes and fees to be paid for purchasing imported cars are as follows:
1. Tariff: 34.2% for the displacement below 3 liters (excluding 3 liters) and 37.6% for the displacement above 3 liters;
2. Taxable amount: customs declaration price * tariff rate;
3. Consumption tax: 3% for the displacement below 1.0 liter and 8% for the displacement above 1.0-2.2 liter.
The tax payment process of import automobile purchase tax is as follows:
1, to determine the time of tax declaration;
2 taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall declare and pay taxes within 60 days from the date of import; Those who produce, donate, reward or otherwise obtain taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of obtaining them. The last day of the tax return period is a legal holiday, and the day after the holiday expires is the last day of the tax return period. If there are more than three legal holidays in a row during the tax declaration period, it shall be postponed according to the number of holidays;
3. Fill in the vehicle purchase tax declaration form. Taxpayers apply for purchase in the vehicle purchase tax declaration window of the designated tax service hall or download and print the vehicle purchase tax declaration form on the State Taxation Administration of The People's Republic of China website. Fill in the paper report in duplicate according to the instructions or fill in the declaration form directly on the website of the Inland Revenue Department.
To sum up, when choosing imported cars, consumers need to know the relevant tax methods and policies, so as to make effective decisions and ensure that unnecessary economic burdens will not be caused by misunderstanding of tax policies.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" thirty-second.
If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.
Article 33
Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.
Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.