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企业服务中心浅谈车船税和车辆购置税的征收对象
来 源:www.71-fuwu.com     发布时间:2016-6-27 10:15:27




车船税


     以在我国境内依法应当到车船管理部门登记的车辆、船舶为征税对象,向车辆、船舶的所有人或管理人征收。分为乘用车、商用车等6大税目。各税目的年税额标准在每辆36元~5400元不等,或自重(净吨位)每吨3元~60元之间,游艇为艇身长度每米600元~2000元。车船税按年申报缴纳。

车辆购置税


     对购置汽车、摩托车、电车、挂车、农用运输车等应税车辆的单位和个人征收。车辆购置税实行从价定率的方法计算应纳税额,税率为10%。


       计税价格为纳税人购置应税车辆而支付给销售者的全部价款和价外费用(不包括增值税);国家税务总局参照应税车辆市场平均交易价格,规定不同类型应税车辆的最低计税价格。纳税人购置应税车辆的,应当自购置之日起60日内申报纳税并一次缴清税款。



vehicle and vessel tax


To within the territory of China in accordance with the law shall be to the travel management department registration of vehicles, ships for the tax object to the collection of vehicle and vessel owners or managers. For passenger cars, commercial vehicles and other 6 items. Tax in tax standard in each car 36 yuan ~ 5400 yuan, or weight (net tonnage) 3 yuan per ton to 60 yuan between, the yacht boat body length per meter 600 yuan to 2000 yuan. The annual tax declaration and payment.


auto-purchase tax


Collection of units and individuals to purchase vehicles, motorcycles, electric cars, trailers, agricultural vehicles and other taxable vehicles. The vehicle purchase tax rate calculation method from the tax payable, the tax rate is 10%.


Tax price for taxpayers purchase taxable vehicle and paid to the seller's total price and other costs (excluding value-added tax); the State Administration of taxation according to taxable vehicle market, the average price of the transaction, the minimum taxable price of the different types of taxable vehicle regulations. Taxpayers purchase taxable vehicles, shall, within 60 days from the date of purchase of the declaration of the tax payment and a tax payment.



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