What is the impact of automobile taxes on automobile manufacturers?

The increase in automobile taxes and fees will affect the sales of automobiles, and it will be difficult for manufacturers and dealers to capital, and the market for sales will also be greatly reduced, which is not conducive to sales.

Automobile acquisition tax refers to the tax to be paid when purchasing a car, the purchase tax is levied at 10% of the price of the car (excluding tax), and the taxpayer of the vehicle acquisition tax is the unit and individual who purchase (including purchase, import, self-production, donation, award or other acquisition and self-use) taxable vehicles, the tax rate is 10%, in addition to automobiles, motorcycles, trams, trailers, and agricultural transport vehicles are also subject to vehicle purchase tax.

High taxes and fees will reduce the profits of the automobile industry, and large-scale production is required to reduce costs, and sales must be sold as much as possible to return funds.

High taxes, high costs, high **, declining consumption, and smaller scales.

The increase in taxes and fees will affect the sales of automobiles, and it will be difficult for manufacturers and dealers to capital, and it will greatly reduce the ...... for the sales marketIt is not conducive to sales, and the company's capital return is very slow, especially in the early stage, if there is a lot of production inventory, the capital turnover is very difficult, so at this time it is very important to better control the market situation and the market, which is very important for arranging production, and it is also necessary to ......

The types of car taxes and fees currently implemented can definitely be described as complex. The main types of taxes levied on automobile products include value-added tax and consumption taxVehicle Acquisition Tax, vehicle and vessel tax, fuel tax, etc.

Among them, the three main taxes that automobile manufacturing enterprises need to pay are: manufacturing value-added tax of 13%; Corporate income tax.

According to the current national basic tax rate of 25%.

Consumption tax, according to the current regulations of the excavation, passenger cars according to the engine displacement.

It is levied in seven grades, with tax rates ranging from 1% to 40%, and for ultra-luxury cars, on the basis of the current consumption tax levied in the production (import) distribution link, the consumption tax is levied at the retail link, and the tax rate is 10%. Medium and light commercial buses are subject to a 5% consumption tax on production (import).

Judging from the tax rate alone, the tax rates of the three main taxes payable by automobile manufacturing enterprises are indeed not low. During the interview, a number of experts in the economic field and the automotive industry told reporters that considering a variety of factors, the current tax burden of the domestic automobile industry.

It is indeed heavy, especially in the manufacturing process, and the taxes and fees borne by automobile manufacturers are high.

There are the following, but not limited to:

1. VAT: If it is a special ticket obtained by a general taxpayer and is not used for non-deductible items, VAT can be deducted;

2. Income tax: depreciation can be deducted before tax, and at the same time, the expenses of the vehicle for business and not used for items that cannot be deducted before tax can be deducted before tax, if it is a new purchase of equipment and appliances by the enterprise between January 1, 2018 and December 31, 2023, and the unit value does not exceed 5 million yuan, it is allowed to be included in the current cost and expenses at one time to be deducted when calculating the taxable income, and depreciation will no longer be calculated by year.

According to the announcement of the State Administration of Taxation on the implementation of enterprise income tax policies related to the deduction of equipment and appliances (Announcement No. 46 of the State Administration of Taxation in 2018), and the announcement of the State Administration of Taxation of the Ministry of Finance on extending the implementation period of some preferential tax policies (Announcement No. 6 of 2021 of the State Administration of Taxation of the Ministry of Finance), 3. The purchase of vehicles involves vehicle purchase, stamp duty, vehicle and vessel use tax, etc.

personal income tax; fuel tax; Vehicle Acquisition Tax

Yesterday, it was learned from the State Administration of Taxation that the "Measures for the Administration of Vehicle Acquisition Tax Collection" will replace the original interim measures from January 1 next year, and the vehicle acquisition tax rate is still 10%, but the subject of collection has changed; At the same time, returnees will be tax-free when they buy domestic cars, and consumers can also get tax refunds when they return the car due to quality problems.

The 100,000 yuan car still pays 8,547 yuan in tax.

According to the new regulations, the formula for calculating vehicle acquisition tax is: tax payable tax rate** tax rate. If the consumer buys a domestic private car, the tax** is the full price paid to the dealer and the off-price expenses, excluding the VAT tax (tax rate 17%), that is, the vehicle acquisition tax is taxed** The ticket price, and then the vehicle acquisition tax is levied at the rate of 10.

For example, if a consumer buys a domestic car of 100,000 yuan, he will be taxed at 10 after removing the value-added tax. The calculation formula is 100,000 yuan.

In the future, the tax paid for the purchase of a car will remain unchanged, but the main body of collection will be changed from the transportation department to the national tax department. Zhejiang Baotong's manager Chen said that the new measures emphasize that the vehicle that has been declared for tax purposes, if the chassis is replaced or the tax exemption conditions disappear, taxpayers should also re-apply for tax declarations in accordance with the regulations.

However, the tax calculation of imported cars is still affected to a certain extent. At present, the formula for calculating the tax of domestic imported cars is: tax calculation** customs duty paid** customs duty consumption tax. A relevant person from the State Administration of Taxation said that after the implementation of the new consumption tax, the tax calculation of imported vehicles will be adjusted accordingly.

Returnees are tax-free to buy domestic cars.

It is understood that the management measures stipulate that those studying abroad, including those who return to serve in Hong Kong and Macao, are exempt from tax if they buy a domestic car; A small car imported by experts who have settled in China for their own use is exempt from duty. When applying for tax exemption, the overseas student should provide the certificate of study abroad issued by the Chinese embassy abroad, the Department of Education, Science and Technology of the People's Liaison Office in Hong Kong, and the Department of Publicity and Culture of the People's Liaison Office in Macao. Proof of domestic residence and personal passport issued by the public security department; The "Permit for Returning Personnel to Purchase Domestic Cars" issued by the customs.

For vehicles for which vehicle purchase tax has been paid, if the vehicle is returned due to quality reasons and the vehicle management authority of the public security organ does not handle the vehicle registration, the taxpayer is allowed to apply for tax refund.

At present, citizens who buy domestic cars in Hangzhou need to pay three kinds of fees: vehicle purchase tax (tax ** 10%), four-self engineering fee (when the new car is licensed in Hangzhou, it needs to be paid at one time for 2 years, and then it can be decided by the owner himself) 660 yuan a year, and the road maintenance fee is 200 yuan a month.

Taxation is a specific distribution method in which the state participates in the distribution of national income and obtains fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society.

The economic embodiment of the existence of the state is the taxation". Engels noted: "In order to maintain this public power, citizens need to pay a fee - a tax.

Holmes, a 19th-century American judge, said, "Taxes are the price we pay for civilized society." All this shows the important role of taxation in the economic life and social civilization of the country.

At the same time as the emergence of the state, there was also the emergence of finances that would ensure the fulfilment of the functions of the state.

The direct taxation of land products that can be found in historical classics began in 594 BC (the fifteenth year of Lu Xuangong), when the Lu State implemented the "initial tax per mu", which taxed the land according to the average output. Later, "fu" and "tax" were often used together, collectively referred to as tax. During the Qin and Han dynasties, land tax, Zhuang Ding tax and household registration tax were levied respectively.

In the Ming Dynasty, the land was apportioned into the land and taxed according to the land. In the Qing Dynasty, taxation became a general term for a variety of taxes. The peasants paid rent in kind to the landlords and paid monetary taxes to the state.

Compared with other distribution methods, taxation has the characteristics of mandatory, gratuitous and fixed, and is customarily called the "three natures" of taxation.

Paying taxes is stipulated by the laws of the country, and there is no reason or reason, because the tax itself is free and compulsory, and it is okay not to pay, as long as he is mentally prepared, in case he is found out one day, he will spend his good years in prison.