【Minsheng investigation bureau】
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Chinanews. com client Beijing, July 17 th:Half a month after the implementation of the purchase tax law, 4S shop visits: How much can you save by buying a car?
Author Zhang Xu
"There is a vehicle purchase tax concession for buying a car in July!"
In July, many consumers received calls from 4S stores. The background was that the Vehicle Purchase Tax Law was officially implemented on July 1. Among them, the most striking thing is to cancel the minimum taxable value and pay the vehicle purchase tax according to the transaction price of naked cars.
Now, half a month after the implementation of the policy, what changes have it brought to consumers’ car purchase?
Buy 100,000 cars and pay less than 1,700 yuan in vehicle purchase tax.
"I bought a car with a price of 100,000 yuan after the discount. Because I don’t have to pay the vehicle purchase tax at the guide price, I lost more than 1,700 yuan. Before the 4S shop said that there would be a discount when buying a car in July, it was true! "
Mr. Chen from Zhengzhou, Henan Province, had heard from the sales of 4S stores that the Vehicle Purchase Tax Law was implemented on July 1, so he chose to hold money for purchase, and the less tax paid made him the first beneficiary of the Vehicle Purchase Tax Law.
The Vehicle Purchase Tax Law clearly states that the tax payable by consumers to buy vehicles will depend on the actual amount paid, which is also commonly known as the transaction price of naked cars. The purchase tax rate is 10%, and taxable value does not include 13% value-added tax.
A salesperson of a Buick 4S shop calculated an account for the reporter of Zhongxin. com: Take Buick Hideo 18T automatic elite as an example, the manufacturer’s guide price is 135,900 yuan, the store sales discount is 45,000 yuan, and the consumer actually pays 90,900 yuan.
Before the implementation of the New Deal, consumers have to pay the vehicle purchase tax of 135,900 ÷ (1+13%) × 10% = 12,026 yuan, and after the New Deal, it is 90,900 ÷ (1+13%) × 10% = 8,044 yuan, which can save consumers 3,982 yuan.
"Vehicles are generally sold at a price lower than the manufacturer’s guide price, but before paying taxes, they paid taxes according to the guide price. In fact, they paid more money." The salesperson said.
Compared with the previous Provisional Regulations on Vehicle Purchase Tax, the Vehicle Purchase Tax Law, which came into effect on July 1, canceled the collection of purchase tax for expenses other than consideration.
What is the extra cost? Insiders explained that it mainly refers to the handling fee, transportation and loading and unloading fee, collection money, advance payment, etc. charged to the buyer outside the sales price.
That is to say, "if these expenses are incurred in buying a car, they will also be taxed according to the previous provisional regulations. Now, canceling out-of-price fees can save money for consumers to a certain extent. "
Can you save money by canceling the minimum taxable price?
It is worth noting that the Vehicle Purchase Tax Law abolished the minimum taxable price.
"Previously, the minimum taxable value was reported by the manufacturer, and State Taxation Administration of The People’s Republic of China checked with reference to the average market transaction price. What is the minimum taxable value for each car? Consumers are not clear. After the implementation of the Vehicle Purchase Tax Law, the tax payable is calculated according to the total price paid by consumers to dealers when buying a car. The specific cost is clear at a glance. " Some insiders said.
Many times, consumers get a lot of discounts when buying a car, and the actual transaction price is lower than the lowest in taxable value, but they have to pay taxes according to the lowest taxable value, which makes consumers spend more money.
Therefore, whether the New Deal can save money after implementation depends mainly on whether the preferential price of vehicles is lower than the previous lowest taxable value.
"For example, the actual transaction price of the Mercedes-Benz ELA200 that I sold before July with a manufacturer’s guide price of 269,800 yuan was 209,800 yuan. If the tax was calculated according to the actual transaction price, I should pay 18,566 yuan, but the consumer actually paid 19,000 yuan. This is because before the implementation of the new tax law, if the transaction price is lower than the minimum taxable price, tax should also be paid at the minimum taxable price. After July 1 ST, the minimum taxable price was cancelled, and it is enough to pay taxes according to the actual transaction price. " Mr. Qin, manager of a Mercedes-Benz 4S store in Chaoyang, Beijing, introduced to the reporter.
Refund of car can be refunded, and the car with 120,000 yuan can be refunded more than 8,000 yuan in two years.
In order to better protect the interests of consumers, the Vehicle Purchase Tax Law has also added a tax refund clause. Taxpayers who return vehicles with vehicle purchase tax to vehicle production enterprises or sales enterprises may apply to the competent tax authorities for refund of vehicle purchase tax in accordance with relevant regulations, and the amount of tax refund shall not be negative.
The amount of tax refund is based on the tax paid, and it will be deducted by 10% every full year from the date of tax payment to the date of applying for tax refund.
For example, if a consumer buys a car with a price of 120,000 yuan and pays a vehicle purchase tax of 10,619 yuan, if he needs to return the car for some reason after using it for 2 years, he can also apply for a refund of part of the vehicle purchase tax, and the refund amount is 10,619× (1-2× 10%) = 8,495 yuan. This is a big plus for consumers.
At the same time, the new regulations clarify that the vehicle purchase tax is levied once and only in the purchase process. For the purchase of vehicles that have been subject to vehicle purchase tax, that is, used cars, taxes are no longer levied. However, if the vehicle purchased is tax-free or tax-reduced, if it is no longer within the scope of tax exemption or tax reduction due to transfer or change of use, it shall pay the vehicle purchase tax before handling the vehicle transfer registration or change registration.
The "cover-up method" of unreasonable charges in 4S stores is difficult to work.
The incident of defending the rights of female owners of Mercedes-Benz in Xi ‘an before made the charging chaos of car dealers appear. One of them involves the "blind eye method" that merchants play when helping consumers pay the purchase tax.
According to industry insiders, in the fierce market competition, many 4S stores will take the licensing procedures as value-added services, which is profitable. Take a car with a fare of 100,000 yuan as an example. When actually paying the purchase tax, you need to deduct 13% of the value-added tax. The purchase tax should be paid on the basis of 87,000 yuan, and the tax rate of 10% needs to pay 8,700 yuan.
When the merchant collects and pays the vehicle purchase tax, it will be calculated at 100,000 yuan, and the consumer will be charged 10,000 yuan accordingly. "Consumers generally can’t see the tax payment invoice and don’t know how much they have paid. Many consumers don’t know how to calculate it, and the difference between them is taken away by dealers. " The sales manager of a 4S shop revealed.
Cui Dongshu, Secretary-General of the All-China Passenger Transport Association, believes that the new vehicle purchase tax policy standardizes the formulation standards of taxable value, defines the taxable value when consumers buy cars, and effectively improves the problem of high taxable value in the past based on the actual price of cars, which is conducive to protecting consumers’ rights and interests and further reducing the cost of cars.
However, it also brings a problem: the vehicle purchase tax in taxable value depends on the sales price indicated on the unified invoice for motor vehicle sales. Will there be tax evasion caused by the low invoice price?
In this regard, the staff of Wuhan Municipal Taxation Bureau said that the collection of vehicle purchase tax has been upgraded from "provisional regulations" to "law", and there is illegal risk for dealers to deliberately write down sales invoices; At the same time, the implementation of the tax law itself means that the risk prevention and control work of the tax department will be more rigorous. The invoice amount paid by the taxpayer will be automatically compared in the system, and relevant risk data will be pushed. The tax department will analyze the risk data and deal with it according to the tax administration law.
Will car sales increase under the influence of new purchase tax regulations?
In addition to the implementation of the Vehicle Purchase Tax Law, another background of the automobile market in July was that after cleaning up the inventory of the national five vehicles in many places, the national six standard cars became the main products in the market.
In a number of 4S stores in Beijing, the reporter saw that unlike the vehicles that were still being promoted at the end of June, the new cars are now labeled as meeting the national six standards. "We concentrated on cleaning up the inventory of the National Five in June, and it has been basically cleared. Now we sell all the models of the National Six." The salesperson told the reporter.
Shi Jianhua, Deputy Secretary-General of China Automobile Industry Association, pointed out that from January to May, the automobile production and sales in China were at a low level, which was mainly manifested by weak market consumption, insufficient consumer confidence and obvious wait-and-see mood, due to the macro-economy and the early implementation of the national six emission standards in some areas.
Shi Jianhua believes that in the second half of this year, with the increasing number of vehicles that meet the national six standards, as well as the effects of a series of policy measures such as tax reduction and fee reduction, and the National Development and Reform Commission, the Ministry of Ecology and Environment, and the Ministry of Commerce jointly announced the "Implementation Plan for Promoting the Updating and Upgrading of Key Consumer Goods and Smooth Resource Recycling" (2019— The implementation of the Notice of 2020 will play a positive role in promoting the passenger car market, and the production and sales of new energy vehicles will continue to maintain rapid growth. (End)
