After July 1, you can apply for a purchase tax refund if you return the car

On May 24, the 'Announcement on Specific Policies Concerning Vehicle Purchase Tax' (hereinafter referred to as the 'Announcement') issued by the Ministry of Finance showed that in order to implement the 'People’s Republic of China Vehicle Purchase Tax Lawpolicy. Perhaps affected by this news, on May 24, the stock prices of FAW Xiali (000927, SZ), Yaxing Bus (600213, SH), FAW Car (000800, SZ), BAIC Blue Valley (600733, SH) and other auto stocks rose. . The “Daily Economic News” learned that as early as December 29, 2018, the Seventh Meeting of the Standing Committee of the 13th National People’s Congress passed the “Vehicle Purchase Tax Law of the People’s Republic of China” (hereinafter referred to as the “Purchase Tax Law”). ), the vehicle purchase tax rate is 10%, which will be implemented on July 1, 2019. 'Compared with the Purchase Tax Law issued at the end of 2018, the purchase tax rate in the 'Announcement' remains unchanged at 10%.' Xu Haidong, assistant secretary-general of the China Association of Automobile Manufacturers, told reporters that the 'Announcement' is only Some individual situations that may arise during the implementation of the Tax Law are explained, and the legal requirements are more stringent. The reporter noted that the 'Announcement' further clarified the calculation method for the provisions mentioned in the 'Purchase Tax Law'. As stipulated in the 'Purchase Tax LawThe tax refund amount is based on the tax paid. From the date of tax payment to the date of tax refund application, a 10% deduction will be deducted for every full year. In the 'Announcement' issued this time, the calculation formula for the refund of the purchase tax is clarified, that is, the tax refund u003d the tax paid × (1- the service life × 10%). The calculation method for the service life is that the taxpayer pays From the date of tax payment to the date of applying for a tax refund. For example, if a car owner buys a car worth 270,000 yuan, calculated at a purchase tax rate of 10%, plus value-added tax, the purchase tax amount is approximately the naked car price ÷ 1.13×0.1, and it will need to pay about 23,900 yuan Purchase tax, if the vehicle has been used for two years, but the vehicle needs to be returned for some reason during use, you can apply to the competent tax authority for a purchase tax refund. The tax refund amount is based on the tax refund amount u003d tax payment × (1-use life ×10%) calculation, the car owner can get a tax rebate of about 19,100 yuan. The 'Announcement' also clarifies the calculation method of the taxable amount for vehicles that have undergone tax exemption and tax reduction procedures due to transfer, change of use and other reasons, and clarifies the calculation method of the taxable amount, that is, the taxable amount u003d the initial tax declaration The taxable price determined at the time × (1-service life × 10%) × 10%-tax paid. In addition, the 'Announcement' clarifies that urban rail transit vehicles such as subways and light rails, wheeled special machinery vehicles such as loaders, graders, excavators, and bulldozers, as well as cranes (cranes), forklifts, and electric motorcycles are not taxable vehicles. . The taxable price of taxable vehicles produced by taxpayers for self-use shall be determined according to the sales price of similar taxable vehicles (that is, vehicles with the same vehicle configuration serial number), excluding value-added tax; if there is no sales price of similar taxable vehicles, the The taxable price of the composition is determined. Xu Haidong told reporters that the relevant content of the purchase tax has been clearly stipulated in the 'Purchase Tax Law' that the 'Announcement' issued this time will not have an impact on the domestic auto market.