In 2004, the General Administration of Customs issued a new policy on car purchase for international students, which further relaxed the time limit for car purchase. The Measures for the Administration of the Collection of Vehicle Purchase Tax, which came into effect on June 65438+ 10/day, 2006, also made it clear that students studying in Hong Kong and Macao can also enjoy tax concessions compared with those who have returned to China. Vehicles purchased by overseas students and imported by domestic experts that meet the tax exemption conditions can be handled directly by the competent tax authorities, without having to go to the provincial competent tax authorities for examination and approval.
I. Conditions for Tax-free Car Purchase for Returned Overseas Students
1. The time limit for graduation or further study (including cooperative research, visiting scholars, overseas trainees of enterprises and institutions) in regular foreign universities (colleges) is more than 1 year.
2. Return to China within one year after finishing school.
3. It's less than half a year since graduation.
4. Buying a duty-free car for the first time
5. Buying a duty-free car is regarded as the duty-free indicator (staying abroad 180 days has the duty-free indicator), and the time spent abroad can be continuously calculated if you return to China for less than one month.
* It should be noted that the duty-free items provided by the state for "returnees" only refer to two items: first, the main imported parts of domestic cars are exempted from customs duties, consumption taxes and value-added taxes; Two, exempt from the vehicle purchase tax of the taxable value of the vehicle 10%. According to different models, foreign students can buy duty-free cars directly in the market, which is thousands to tens of thousands of yuan cheaper.
Two, apply for the purchase of duty-free vehicles must prepare the following materials
Certificate of returned overseas students (issued by the Education Office of China Embassy before returning to China); Graduation certificate or study certificate; Passport; Household registration book; Identity card; Application form for entry and exit of personal use articles (stamped by the customs and service units where the household registration is located); On-the-job certificate (issued by the employer) (note: you must apply for a car purchase within six months from the date of your first employment)
Third, the car purchase and agency process
1. Determine the vehicle type
2. Go through the agency formalities.
3. Apply to the customs for car purchase.
4. The application is approved
5. Start to go through the car purchase procedures of the customs and manufacturers in the automobile production area.
6. Vehicle extraction and vehicle inspection
7. Industrial and commercial certification bodies
9. Vehicle inspection and licensing
10. Delivered for use
* Domestic duty-free vehicles purchased by the above-mentioned personnel are regarded as duty-free imported vehicles, and the customs supervision period is six years. It shall not be transferred within two years from the date of delivery. If the vehicle is transferred within the period of customs supervision, the vehicle owner shall report to the customs for approval and pay taxes in advance. For vehicles approved for transfer by the customs, the transportation department shall handle the transfer formalities of vehicle purchase surcharge voucher with the certificate issued by the customs, and the new owner shall pay the vehicle purchase surcharge. For duty-free vehicles with a vehicle age of six years, the owner shall go to the customs for customs supervision and cancellation.
PS: It has never been stipulated whether you can't go abroad to work and study after buying a car. It just means that domestic cars purchased by international students can only enjoy tax-free treatment once. During the study period, those who have been away from home for 180 days in a row are counted as an indicator. Those who stay temporarily in China for no more than 30 days can be regarded as continuous leaving home and included in the tax-free days of car purchase. If the stay time exceeds 30 days, it cannot be calculated continuously. However, as long as you stay abroad for 180 days before and after, and leave the country for the last time from school to graduation day, you can apply for a car.