Housing purchase tax acquisition of properties includes the following fees: Deed: pursuant to Beijing taxation (1999) No. 1201 text, the sale has purchased public housing and affordable housing buyers and sellers in the transaction for property, housing construction area of 120 square meters (including ) or less for which the buyer should pay the house price deed 2%; area more than 120 square meters purchaser should pay the house price deed 4%. Fee: buyers and sellers in accordance with the provisions of their houses to pay the price 0.5% transaction fee. Stamp Duty: buyers and sellers each pay Fangjiakuan five ten thousandths of stamp duty.
including housing purchase tax purchase tax, vehicle purchase tax.
car purchase tax
vehicle purchase tax is a tax on the purchase of our territory specified vehicle units and individuals levied by the vehicle purchase surcharge it evolved. Basic norms of the existing vehicle purchase tax law, is from January 1, 2001 implementation of the “People’s Republic of China vehicle purchase tax regulations.” Vehicle purchase tax taxpayers for the purchase (including purchase, import, production, gift, award or otherwise acquire and own use) taxable vehicle units and individuals, the tax ranges from cars, motorcycles, trams, trailers, agricultural transporter, the rate is 10 percentage, calculated as the tax payable: payable = assessable price × rate. Since car tax rates: Taxable price = (taxable purchase of the vehicle and paid to the seller of the full price + additional fees and charges) × 10%, excluding VAT which the taxable value of imported car tax rates: Taxable price = (Tariff how paid price + duty + consumption tax) × 10%
of the vehicle purchase tax calculation
of the vehicle purchase tax payable = assessable price × 10% (1.6 liters and below the passenger reduced rate of 7.5 percent). Taxable value under different circumstances, determined in accordance with the following conditions: 1) the taxpayer purchased tax taxable price of the vehicle for personal use, for the purchase of taxable vehicles taxpayer paid to the seller of the full price and additional fees and charges, excluding VAT taxes. That you get by on “motor vehicle sales uniform invoice” issued price fee divided by the total amount of (1 + 17%) as a tax basis, multiplied by 10% (1.6 liters and below passenger car purchase tax rate 7.5 calculated as a percentage) is the vehicle purchase payable. For example, consumers buy a 10 million China-made cars (1.6 liters), remove the value-added taxAfter the 10% tax. Formula is 100000 ÷ 1.17 × 0.1 = 8547 dollars. December 28, 2010 afternoon, the Ministry of Finance and the State Administration of Taxation jointly notice, since January 1, 2011, will be 1.6 liters and below passenger car unified tax rate of 10 percent vehicle purchase tax, had taxable value of taxable vehicle purchase tax rate is 7.5 percentage (2) the taxpayer imported for personal use of the vehicle is calculated as follows: assessable price = Customs dutiable value + Customs duty + consumption tax (3) the taxpayer’s own, gift, award or order otherwise acquire and own vehicles, vehicle purchase tax basis shall be determined by reference to the Office of the minimum tax price approved by the State Administration of Taxation taxable vehicles. Or purchase their own vehicles imported for personal use, taxpayer’s taxable value is lower than the minimum tax taxable price of the same type of vehicle, without proper justification, the tax basis for the minimum tax price approved by the State Administration of Taxation taxable vehicles. Minimum tax price refers to the State Administration of Taxation vehicle according to vehicle manufacturers to provide price information and market average transaction price reference vehicle purchase tax approved tax price. Declared taxable value lower than the same vehicle type taxable minimum tax price, without proper justification, refers to the taxpayer’s taxable value of the vehicle is lower than the taxable value of the vehicle for personal use or import prices. Other vehicles (4) tax basis as determined by the special case of import of used cars, due to force majeure cause damage to the vehicle, the vehicle inventory of more than three years, traveling more than 80,000 kilometers of the test vehicle, the State Administration of Taxation, the competent according to the tax authorities to determine the taxable value of taxpayers’ motor vehicle sales uniform invoice “or a valid certificate stated price.
vehicle purchase tax cut to nurture automotive consumer market, from 2009 January 20 to December 31, displacement of 1.6 liters and below passenger vehicle purchase reduced rate of 5 percentage levy taxes. Chinese Premier Wen Jiabao in January 2009 No. 14 chaired a State Council executive meeting approved in principle by the automobile industry and the steel industry restructuring and revitalization plan. The meeting stressed that to accelerate the automobile industry restructuring and revitalization, we must implement a proactive consumption policies to stabilize and expand the automotive consumer demand, restructuring as the main line, to promote the consolidation and reorganization, new energy vehicles as a breakthrough, strengthen independent innovation, create new competition Advantage. 2009 March 1 to December 31, the state provides 5 billionYuan, farmers and low-speed vehicles scrapped three cars redemption of light trucks and the purchase of displacement below 1.3 liters mini bus, giving a one-time financial subsidies. Increase unreasonable regulations updating old car is scrapped subsidies, and clean cancel the purchase of the car. The next three years, arrange 10 billion yuan of special central fund to support technological innovation, new energy vehicle development; the implementation of new energy vehicle strategy. Central subsidies to support energy conservation and new energy vehicle demonstration and extension in the cities. In addition, support for producers develop their own brands, the development of modern automotive service industry, improve the automobile consumption credit. 2010 vehicle purchase tax policy has on December 9, 2009 issued. According to December 9, 2009, Premier Wen Jiabao held a meeting learned that the car purchase tax will be extended to December 31, 2010. The policy is: 1.6 liters or less 7.5 percentage levy, 1.6 liters of 10 percentage levied.
developed vehicle purchase tax case
in a foreign country, for the car tax is divided into three areas: the purchase of links, to maintain links, use link. On the part of the vehicle purchase tax levied in proportion in the overall share of the small share of taxes, while the proportion of tax levied on the use of very high, about 60 percentage. In the part of the car, a common practice in developed countries is to take less tax policy that levies low. US vehicle purchase tax is a local tax, the proportion of different charge states, most states only about 6 percentage. In the car part, the European value-added tax levied only, different national tax rates, Italy and France around 20 percentage. Use phase after the car required to pay fuel tax and other taxes and fees, car tax and fuel tax is developed heavy head. Fuel tax rates in the EU generally 200% or more, while Japan’s fuel tax rate of around 120 percentage. United States: to encourage hybrid Currently, economy cars sold in the US market, total sales of around 60 percentage. Although the United States does not tax policy for emissions, but the United States to encourage the consumption of diesel and hybrid vehicles. For example, the IRS provides the user hybrids up to $ 3,500 of tax relief, in addition to the state government’s tax concessions to offset part of the cost increase due to the use of hybrid brings. Japan: Small car purchase tax is low in Japan, the cost of the car into the stage of consumption tax and purchase tax, respectively3 and 5 Percentage Percentage Percentage ~ 5. Ordinary car to pay 5 percent purchase tax, and mini-cars only need to pay 3 percentage. Family car min 1 liter or less light and more than 1 liter automatic car automatic car two general types. Accordingly, the small car purchase tax is equivalent to only about half of larger vehicles. Raise the fare included in the vehicle drive tax, weight tax and ownership tax also has a corresponding concessions. South Korea: South Korean mini-car tax-free items and more on small cars from the government to purchase, maintenance has preferential policies. For example, in special consumption tax on cars, more than 2.0L displacement car to pay 10 percent of the total price of the car, 0.8L to 2.0L car to pay 5 percentage dissatisfied 0.8L mini car is exempt; in the vehicle registration tax, etc. , mini-cars are all tax-free. In addition, the mini-car driver’s license can also be exempt from taxes, tolls halved enjoy other benefits.
1, the owners do not have to purchase tax to pay premiums
In March of this year, “old cars ‘high investment and subsistence allowances’ car phone question unresolved,” the report ” daily Economic News “reporter to buy a new car purchase price in 2004 was about $ 200,000 family cars to consult several insurance companies, most insurance companies underwriting by new car to purchase 200,400 yuan. If the insurance company’s depreciation formula: new car purchase price when the actual value of the insured vehicle accident = – when the accident occurred has been used in months new car purchase price × × month depreciation rate (0.6 percent), calculate the real value of the car about 100,600 yuan.
Yang certain insurance firms in exchanges with reporters, said, for old cars, the insurance company is current practice by new car to purchase insurance, but after the accident compensation up to the actual value of the insurance company, so by car the purchase price of insurance means that the insured pay more premiums. In terms of buying a $ 100,000 car to calculate, according to the current vehicle purchase the majority of our region’s tax rate is 10 percentage terms, the taxable value price for the vehicle excluding VAT, consumers should pay part of the car car purchase tax is 8547 yuan, and then calculated according to the formula “naked car new car purchase price = purchase price + tax”, when the owners of the insured auto insurance, determine new car purchasePrice is 108,547 yuan. Insured increased by about 8.5 percentage premium will naturally increase year on year. Insurance companies often require owners of old vehicles to new car purchase price as the sum insured, in the event of a total loss, but often by new car purchase price deductions for depreciation to claims, it is public opinion as “high-low pay Paul.”