What is the connection between GST and car price increases?

Legal Analysis: Excise tax on automobiles is levied differently depending on the vehicle model. There are two models, passenger cars and medium and light commercial buses:

1. Consumption tax rate for passenger cars:

1. If the cylinder capacity is less than or equal to liters, the automobile consumption tax rate is 1%.

2. If the cylinder capacity is greater than or equal to liter, the automobile consumption tax rate is 3%.

3. If the cylinder capacity is greater than or equal to liter, the automobile consumption tax rate is 5%.

4. If the cylinder capacity is greater than or equal to liter, the automobile consumption tax rate is 9%.

5. If the cylinder capacity is greater than or equal to the sail lift, the automobile consumption tax rate is 12%.

6. If the cylinder capacity is greater than or equal to liter, the automobile consumption tax rate is 25%.

7. If the cylinder capacity is greater than liters, the automobile consumption tax rate is 40%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted in order to strengthen the management of tax collection, standardize the collection and payment of taxes, protect the state's tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Provisional Regulations of the People's Republic of China on Consumption Tax Article 12 The consumption tax shall be levied by the tax authorities, and the consumption tax on imported taxable consumer goods shall be collected by the customs.

Consumption tax is a new tax set up in the tax reform of the country in 1994, it is on the basis of the general taxation of goods, the selection of high-end consumer goods and then levy a consumption tax, which is set up for cars according to different car types, the size of the exhaust set up three tax rates, levied on manufacturers.

1. The excise tax on automobiles has been adjusted.

1. Why should it be changed?

On March 21, the Ministry of Finance and the State Administration of Taxation jointly issued a notice to adjust the tax items, tax rates and related policies of China's current consumption tax from April 1, 2006. This is the largest adjustment since the 1994 tax reform.

Adjust the tax rate structure of small cars and increase the tax rate of large displacement vehicles. In this way, the tax rate gap between vehicles with different displacements has widened, increased the tax burden of small cars and off-road vehicles with large displacement and high energy consumption, and also relatively reduced the burden of small displacement vehicles, reflecting the incentive policy for the production and use of small displacement vehicles.

2. The consumption tax rate of cars.

1) Passenger cars.

1) The cylinder capacity (displacement) is less than 1% of liters (including liters).

2) liters or more to liters (inclusive) 3%.

3) Liter or more to liter (inclusive) 5%.

4) liters or more to liters (inclusive) 9%.

5) liters or more to liters (inclusive) 12%.

6) liters above 25% of liters of rubber such as (inclusive).

7) liters above 40%.

2) 5% for medium and light commercial buses

After the adjustment of the automobile consumption tax, the tax rate of the relevant models involved has been reduced (2%) and increased (as high as 15%), and the total cost of new cars has fluctuated from a few hundred yuan to hundreds of thousands of yuan.

2. Who will bear the excise tax on automobiles?

Domestically produced cars are levied from manufacturers, and cheating imported cars are levied from dealers. It also depends on the market situation, if the manufacturer digests it internally, it will be borne by the manufacturer, and if the manufacturer can't bear it, a part of it may be passed on to consumers.

Automobile consumption tax is a new tax set up in the national tax reform in 1994, which is based on the general levy of value-added tax on goods, and then levies a consumption tax on a small number of consumer goods, which is generally reflected in the production side, and the purpose is to adjust the product structure and guide the direction of consumption.

Legal basis] Article 3 of the Provisional Regulations of the People's Republic of China on Consumption Tax, taxpayers who concurrently operate consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall separately calculate the sales amount and sales quantity of taxable consumer goods at different tax rates; If the sales amount and sales quantity are not separately calculated, or the taxable consumer goods with different tax rates are combined into a complete set of consumer goods for sale, the tax rate shall be applied from Qiaopei.

Legal Analysis: Automobile excise tax is a new tax established in the national tax reform in 1994. From September 1, 2008, the excise tax policy for automobiles levied only on manufacturers will be adjusted, including an increase in the consumption tax rate for large-displacement passenger cars and a reduction in the consumption tax rate for small-displacement passenger cars.

Legal basis: Article 2 The tax items and tax rates of the consumption tax shall be implemented in accordance with the "Consumption Tax Items and Tax Rates Table" attached to these Regulations. The adjustment of the consumption tax item and the tax rate shall be determined by ***.

Abstract:Automobile consumption tax is a new tax established in the national tax reform in 1994, which was included in the Interim Regulations of the People's Republic of China on Consumption Tax, which came into effect on January 1, 1994. It is on the basis of the general levy of value-added tax on goods, and the selection of a small number of consumer goods and then levy a consumption tax, which is generally reflected in the production side, with the purpose of adjusting the product structure and guiding the direction of consumption.

Automobile consumption tax is a new tax set up in the national tax reform in 1994, which is based on the general levy of value-added tax on goods, and then levies a consumption tax on a small number of consumer goods, which is generally reflected in the production side, with the purpose of adjusting the product structure and guiding the direction of consumption.

Scope of excise tax on automobiles.

1. Value-added tax.

The VAT rate for all automotive products is 17%. For example, the sales volume of a domestic car is 100,000 yuan, then the VAT payable on this car = 100,000 yuan 17% = 10,000 yuan. The calculation method of imported cars is more complicated, and its tax payable = (customs duty paid** + customs duty + consumption tax) 17%.

Among them, the customs shall examine and determine the customs on the basis of the transaction of imported goods**, the transportation of the goods to China and its related expenses and insurance premiums.

2. Tariffs. Imported vehicles are also subject to customs duties, which are levied according to the CIF value of imported vehicles, and the tariff rates vary from 1% to 40% depending on the engine displacement.

3. Consumption tax.

On 1 September 2008, the excise tax on automobiles underwent an adjustment. Among them, the consumption tax rate of large-displacement models has been greatly increased, for example, the consumption tax rate is 25% for models with displacement, 40% for models with more displacement, and 1% for models with pure displacement and below.

4. Vehicle purchase tax.

The vehicle acquisition tax rate is 10%. Because the vehicle purchase tax is levied in the process of purchasing a car, everyone must be very familiar with it. Its calculation method is also relatively simple, usually the ** 10% on the purchase invoice.

5. Vehicle and vessel tax.

Vehicle and vessel tax is also collected according to the different displacements of vehicles, and the larger the displacement, the higher the tax amount. Among them, the vehicle and vessel tax with a displacement of less than 1L is 60-360 yuan, and the vehicle and vessel tax with a displacement above is 3600-5400 yuan.

6. Fuel tax.

Fuel tax is a very "hidden" tax that is included in the price of oil and is unknown to many car owners. At present, each liter of fuel comes with a fuel fee of about 1 yuan, and if you drive more and burn more fuel, you will naturally pay more fuel tax.

Automobile excise tax calculation formula.

The calculation method of automobile consumption tax is the sales tax rate, and the consumption tax on imported automobiles is taxed according to the composition tax**, and the calculation formula of the composition tax ** is: (tariff paid** + customs duty) (1-consumption tax rate).

List of excise tax rates for automobiles.

Conditions for exemption from excise tax on automobiles.

A 30% consumption tax will be reduced on the production and sale of cars, off-road vehicles and passenger cars that meet the low pollution emission limits. It is calculated as follows:

Tax Reduction = 30% of the consumption tax amount calculated at the statutory rate

Tax payable = consumption tax calculated at the statutory rate - tax reduction.

Legal analysis: automobile consumption tax is a new tax set up in the national tax reform in 1994, which is based on the general levy of value-added tax on goods, and then levies a consumption tax on a small number of consumer goods, which is generally reflected in the production end, with the purpose of adjusting the product structure and guiding the direction of consumption.

Legal basis: Interim Regulations on Consumption Tax of the People's Republic of China Article 3 Taxpayers who concurrently operate consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall separately calculate the sales volume and sales quantity of taxable consumer goods at different tax rates; If the sales volume and sales quantity are not separately checked, or the taxable consumer goods at different tax rates are combined into a complete set of consumer goods for sale, the higher tax rate shall be applied.

Legal Analysis: The consumption tax on automobiles is a new tax set up in the national tax reform in 1994. From September 1, 2008, the consumption tax policy for automobiles levied only on manufacturers will be adjusted, including an increase in the consumption tax rate for large-displacement passenger cars and a reduction in the consumption tax rate for small-displacement passenger cars.

Legal basis: Provisional Regulations of the People's Republic of China on Consumption Tax Article 2 The tax items and tax rates of consumption tax shall be implemented in accordance with the "Consumption Tax Items and Tax Rate Table" attached to these Regulations. The adjustment of the consumption tax item and the tax rate shall be determined by ***.