When the fuel tax will be levied How the fuel tax will be implemented

The fuel tax rate discussed in China is not high, and most people understand that the increased fuel tax rate is 30-50%, but the refined oil ** levied at this rate is higher than that of other countries? According to the previous stage, the relevant departments have drawn up three sets of refined oil retail price reduction plans submitted for approval, three sets of plans are 500 yuan, 800 yuan or 1,000 yuan per ton of refined oil, roughly converted, the three sets of plans to reduce the range between yuan. If the retail price of gasoline rises according to the current 93 yuan, then it will be yuan liters after the reduction, and after adding 30 percent of the fuel tax, it will be yuan liters, which is equivalent to ** yuan.

Taking Shenyang, Liaoning Province as an example, the road maintenance fee in Shenyang is 96 yuan per month, calculated according to the monthly average of 1000 kilometers of private cars, 10 liters of fuel consumption per 100 kilometers, the total monthly fuel cost and road maintenance fee is 100 liters * yuan + 96 = 605 yuan; According to the calculation after the implementation of fuel tax, it is 100 liters * yuan liters = 662 yuan; The annual difference (662-605) * 12 = 684 yuan! With less trips, the cost of motorcycles should increase relatively well.

The fuel surcharge system has not yet been fully implemented across the country, and there is no exact timetable for when it will be implemented.

Legal analysis: The excise tax on refined oil products is paid in the production and factory process. Excise tax is a tax levied on specific consumer goods. The goods that are subject to consumption tax are:

Cigarettes, alcohol, firecrackers, car tires, cars, motorcycles, cosmetics, finished cherry blossoms, precious jewellery and jewelry.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall separately calculate the individual income tax in accordance with the provisions of this Law.

Excise tax on refined oil products is paid at the stage of production and delivery.

When accruing the consumption tax on refined oil, the accounting treatment is: borrow: tax and surcharge, credit: tax payable - consumption tax payable. When the actual payment of the consumption tax on refined oil is paid, the accounting treatment is: debit: tax payable - consumption tax payable, credit: bank deposit.

Consumption tax is a tax levied on consumers when they consume seven kinds of refined oil, including gasoline, diesel, solvent oil, naphtha, aviation kerosene, lubricating oil and fuel oil, in order to ensure the state's fiscal revenue, guide the direction of consumption and adjust the product structure. The scope of consumption tax includes: production of taxable consumer goods, import of taxable consumer goods, retail of taxable consumer goods, wholesale of taxable consumer goods and commissioned processing of taxable consumer goods.

Consumption tax payers refer to the units and individuals that produce, entrust the processing and import of consumer goods specified in the Provisional Regulations of the People's Republic of China on Consumption Tax (hereinafter referred to as the "Interim Regulations on Consumption Tax") within the territory of the People's Republic of China, as well as other units and individuals that specify the consumer goods specified in the Interim Regulations on Consumption Tax.

The above-mentioned units include enterprises, administrative units, public institutions, military units, social organizations and other units.

The term "individual" refers to individual industrial and commercial households and other individuals.

Within the territory of the People's Republic of China, it refers to the place of origin or location of the production, commissioned processing and import of consumer goods subject to consumption tax.

The consignee of the imported goods or the units and individuals who go through the customs declaration formalities are the taxpayers of the consumption tax on the imported goods.

Scope of taxation. The scope of consumption tax shall be implemented in accordance with the "Consumption Tax Items and Tax Rates Table" attached to the "Provisional Regulations on Consumption Tax". Includes:

Tobacco, Alcohol & Alcohol, Cosmetics & Jewelry, Precious Jewellery & Jewelry, Firecrackers & Fireworks, Refined Oil, Car Tires, Motorcycles, Cars, Golf Balls & Equipment, High-end Watches, Yachts, Wooden Disposable Chopsticks, Hardwood Flooring, Batteries, Paints. The specific scope of taxation of taxable consumer goods listed in the Table of Consumption Tax Items and Tax Rates attached to the Provisional Regulations on Consumption Tax shall be determined by the Ministry of Finance and the State Administration of Taxation.

Northeast Network reported on December 25 that the news that the fuel tax is about to be levied has attracted great attention from car owners. It can be said that the fewer cars you drive in the future, the more you will save. How to drive to maximize fuel savings has become a skill that the majority of private car owners are eager to master.

Even when simulating car operation teaching, instructors emphasize fuel-saving knowledge in every link. On the morning of the 24th, in the office area of Hongbo Women's Driving School in Harbin City, the staff told reporters. Ms. Yang, who is preparing to be admitted to a driving school, said

I don't know how to save fuel while driving, how much money is wasted. Like Ms. Yang, many of the students who came to learn to drive were optimistic about the new fuel-saving skills courses added here.

Yang, the principal of Hongbo Women's Driving School, said that most of the people who came to the driving school for consultation in the past would ask questions such as how much it costs to learn to drive and research, or whether they can successfully pass the test after learning to drive. Now that the fuel tax is about to be introduced, more cars will cost more money. Some students who are preparing to learn to drive are more concerned about whether they can learn "fuel-saving skills" in the process of learning to drive.

Later, when the reporter visited the major driving schools in Harbin, he found that the "fuel-saving skills" course was still a new thing, so there were still several driving scum schools that opened such courses. According to the analysis of industry insiders, with the introduction of fuel tax, fuel-saving courses are expected to become a compulsory course in major driving schools in Harbin.

Fuel-saving tips.

Do not step on the accelerator, brake, or accelerate. Try to drive as fast as possible on the highway.

Less air conditioning is used, and the wind strength should be moderate when using air adjustment.

When you see a red light, slow down in advance to collect oil, adopt the method of sliding without turning off the sock fire, shift gears reasonably, and step on the brakes less.

Try not to increase the electrical equipment in the car to avoid increasing the load on the generator.

Drive at as high speed as possible. Manual transmission vehicles should change gears in time after the speed is stable.

The EFI car does not need to be warmed up, it is not suitable for starting at a large throttle, the engine runs at low temperature, and waste oil is used more.

Avoid idling for long periods of time, and try to stop and wait for the car to turn off, instead of leaving it empty all the time.

When the vehicle is driving at high speed, it is not advisable to open the window, which will increase the excitation resistance of the car pin.

Try not to bring heavy objects that are not related to the vehicle into the car and trunk to minimize the load on the body.

Know the road conditions before going out to avoid traffic jams caused by busy routes. Check your tire pressure frequently to keep it within the standard range.

During the run-in of the vehicle, avoid heavy load, speeding, and low-speed driving.

When driving a manual transmission vehicle, avoid driving at low speeds and high speeds.

Millions of car purchase subsidies.

China's fuel tax was officially levied from January 1, 2019.

Correct answer: 2009