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      會計實訓:7月1日起車輛購置稅具體政策的公告施行

      來源:環球網校 發布時間:2019-05-27 15:34:02 點擊量: 分享:

      環球網校根據財政部分享“會計實訓:7月1日起車輛購置稅具體政策的公告施行”地鐵、輕軌等城市軌道交通車輛,裝載機、平地機、挖掘機、推土機等輪式專用機械車,以及起重機(吊車)、叉車、電動摩托車,不屬于應稅車輛,一起來看看

      關于車輛購置稅有關具體政策的公告

      財政部 稅務總局公告2019年第71號

      為貫徹落實《中華人民共和國車輛購置稅法》,現就車輛購置稅有關具體政策公告如下:

      一、地鐵、輕軌等城市軌道交通車輛,裝載機、平地機、挖掘機、推土機等輪式專用機械車,以及起重機(吊車)、叉車、電動摩托車,不屬于應稅車輛。

      二、納稅人購買自用應稅車輛實際支付給銷售者的全部價款,依據納稅人購買應稅車輛時相關憑證載明的價格確定,不包括增值稅稅款。

      三、納稅人進口自用應稅車輛,是指納稅人直接從境外進口或者委托代理進口自用的應稅車輛,不包括在境內購買的進口車輛。

      四、納稅人自產自用應稅車輛的計稅價格,按照同類應稅車輛(即車輛配置序列號相同的車輛)的銷售價格確定,不包括增值稅稅款;沒有同類應稅車輛銷售價格的,按照組成計稅價格確定。組成計稅價格計算公式如下:

      組成計稅價格=成本×(1+成本利潤率)

      屬于應征消費稅的應稅車輛,其組成計稅價格中應加計消費稅稅額。

      上述公式中的成本利潤率,由國家稅務總局各省、自治區、直轄市和計劃單列市稅務局確定。

      五、城市公交企業購置的公共汽電車輛免征車輛購置稅中的城市公交企業,是指由縣級以上(含縣級)人民政府交通運輸主管部門認定的,依法取得城市公交經營資格,為公眾提供公交出行服務,并納入《城市公共交通管理部門與城市公交企業名錄》的企業;公共汽電車輛是指按規定的線路、站點票價營運,用于公共交通服務,為運輸乘客設計和制造的車輛,包括公共汽車、無軌電車和有軌電車。

      六、車輛購置稅的納稅義務發生時間以納稅人購置應稅車輛所取得的車輛相關憑證上注明的時間為準。

      七、已經辦理免稅、減稅手續的車輛因轉讓、改變用途等原因不再屬于免稅、減稅范圍的,納稅人、納稅義務發生時間、應納稅額按以下規定執行:

      (一)發生轉讓行為的,受讓人為車輛購置稅納稅人;未發生轉讓行為的,車輛所有人為車輛購置稅納稅人。

      (二)納稅義務發生時間為車輛轉讓或者用途改變等情形發生之日。

      (三)應納稅額計算公式如下:

      應納稅額=初次辦理納稅申報時確定的計稅價格×(1-使用年限×10%)×10%-已納稅額

      應納稅額不得為負數。

      使用年限的計算方法是,自納稅人初次辦理納稅申報之日起,至不再屬于免稅、減稅范圍的情形發生之日止。使用年限取整計算,不滿一年的不計算在內。

      八、已征車輛購置稅的車輛退回車輛生產或銷售企業,納稅人申請退還車輛購置稅的,應退稅額計算公式如下:

      應退稅額=已納稅額×(1-使用年限×10%)

      應退稅額不得為負數。

      使用年限的計算方法是,自納稅人繳納稅款之日起,至申請退稅之日止。

      九、本公告自2019年7月1日起施行。

      財政部 稅務總局

      2019年5月23日

      以上內容是會計實訓:7月1日起車輛購置稅具體政策的公告施行,更多賬務處理請點擊“免費下載”按鈕下載。

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