Old cars are cleared into fixed assets, regarded as sales, and 2% value-added tax is paid.
New car as a newly purchased fixed asset.
Policy subsidies are included in non-operating income.
2. Specific policies
The "trade-in" policy for automobiles in our province was introduced.
Commentator: Jing Li? Encourage the early elimination of scrapped old cars and "yellow-label cars"? Subsidies range from 3,000 yuan to 6,000 yuan per vehicle? Do enterprises in the province 16 provide agency services? /kloc-grant subsidy funds within 0/5 working days.
"Great, I've always wanted to get a new car, and I'm looking forward to the implementation of this policy!" Yesterday, Wang Yong, the car owner who attended the meeting, was very happy.
Scrapping and updating old cars is an important link in automobile circulation. With the rapid growth of car ownership, the influence of old cars on traffic safety and environmental pollution has become increasingly prominent. In order to stimulate domestic demand, promote consumption and invigorate circulation, yesterday, the Provincial Department of Commerce, the Provincial Department of Finance and the Provincial Environmental Protection Department jointly held a working conference on automobile trade-in in Shanxi Province. The heads of various departments discussed and interpreted the relevant implementation methods, and the car trade-in that has attracted much attention officially kicked off in our province.
Both types of cars are subsidized.
Trade-in of automobiles is a subsidy fund policy arranged by the central government, which encourages consumers to eliminate scrapped old cars and "yellow-label cars" in advance and buy new ones. That is, the owner will sell the scrapped old cars and "yellow-label cars" to qualified scrap car recycling and dismantling enterprises, and the recycling enterprises will issue scrap car recycling certificates to the owners, and the owners will apply for subsidy funds with scrap car recycling certificates, motor vehicle cancellation certificates, updated vehicle purchase invoices and valid identification certificates.
Among them, "yellow-label vehicles" refer to gasoline vehicles and diesel vehicles that fail to meet the national standards I and III. Old cars, "yellow-label cars" and new cars do not include three-wheeled cars and low-speed trucks.
At the same time, the owners of scrapped vehicles and new vehicles must be the same unit or individual; Scrapping and redeeming vehicles do not include three-wheeled vehicles and low-speed trucks; There are no restrictions on types, models, brands, scrapping time and new car purchase time. However, if the "yellow-label car" is scrapped in advance and a new car is purchased, the new car has already enjoyed the policy of halving the purchase tax of passenger cars of 1.6 liters and below, and no longer enjoys the subsidy for trade-in; Those who meet multiple subsidy conditions can only enjoy one subsidy.
The maximum subsidy is 6000 yuan.
The subsidy range is: from June 1 day to May 3 1 day and 20 10/day, 2009, using old minivans and old medium-sized taxi buses with less than 8 years; Old light trucks with a service life of less than 12 years; Old medium-sized buses (excluding taxis) that have been used for less than 12 years; Compared with the current national retirement age, all kinds of "yellow-label cars" are scrapped ahead of schedule.
In terms of classification, in terms of old cars, medium-sized trucks are scrapped, and each subsidy is 6000 yuan; Scrap light trucks, each subsidy of 5000 yuan; Scrap small trucks, each subsidy of 4000 yuan; Scrap medium-sized buses, each subsidy 5000 yuan. In terms of "yellow-label vehicles", if medium-sized trucks are scrapped, each vehicle will be subsidized by 6,000 yuan; Scrap light trucks, each subsidy of 5000 yuan; Scrap light trucks, each subsidy of 4000 yuan; Scrap medium-sized buses, each subsidy of 5000 yuan; Scrap small passenger cars (excluding cars), each subsidy of 4000 yuan; Scrap small passenger cars (excluding cars), each subsidy of 3000 yuan; Scrap cars, heavy trucks, large buses and special operation vehicles are subsidized by 6,000 yuan each.
Provide agency services
According to reports, there are 16 enterprises in our province that undertake car trade-in and recycling of old scrapped cars, and there are 3 enterprises in our city.
These recycling enterprises and their recycling outlets not only actively provide policy advice to car owners, but also provide services such as cancellation of scrapped vehicles and application for subsidy funds for car owners, but they are not allowed to receive subsidy funds on behalf of car owners.
These enterprises are all scrap car recycling and dismantling enterprises established according to law, filed with the Ministry of Commerce by the provincial department of commerce, able to issue the scrap car recycling certificate issued by the Department of Commerce, and have the access conditions for the information management system of automobile trade-in. According to the regulations, a unified corporate logo should be hung in an obvious position, and the car trade-in policy and the notice column for car owners should be posted. After receiving the scrapped vehicles, the relevant information of vehicle scrapping and recycling shall be entered into the information management system, the vehicles shall be dismantled in time in accordance with relevant regulations, and the scrapped vehicle recycling certificate shall be issued to the owner, and the vehicle registration certificate, license plate, driving license and scrapped vehicle recycling certificate shall be submitted to the public security organ for cancellation of registration within 10 working days from the date of receiving the vehicles, and the vehicle cancellation certificate shall be delivered to the owner.
/kloc-get the subsidy within 0/5 days.
Considering that the audit and distribution of subsidy funds for scrapping and updating old cars need to go through many links, such as declaration plan, approval and distribution, owner application and so on. There is a certain lag in time. Drawing lessons from Beijing's experience in setting up a joint service window for eliminating "yellow-label vehicles", our province will set up a joint service window for replacing old cars with new ones, and distribute subsidy funds to eligible people within 15 working days.
Car owners who intend to apply for car trade-in subsidy funds shall, before 20 10, go to the joint service window of car trade-in in cities and counties where scrapped vehicles are registered and provide the Application Form for Car Trade-in subsidy funds; Original certificate of scrap car recycling; Original and photocopy of motor vehicle cancellation certificate; Original and photocopy of new car purchase invoice; Original and photocopy of motor vehicle registration certificate; Original and photocopy of vehicle purchase tax payment certificate; Original and photocopy of valid identity certificate; Copy of personal bank account passbook or unit basic account account opening certificate with the same name as the owner.
Do not meet the conditions, the city and county commercial departments shall return the application and explain the reasons; If the owner does not apply for subsidy funds, the relevant departments will not accept it.
Personal opinion, for reference only.