<form id="ljdbj"></form>

      <form id="ljdbj"></form>
      <sub id="ljdbj"></sub>

      <noframes id="ljdbj">

      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。

      課程免費試聽
      826彩票 www.18xinli.cc | www.106573.com | 918dp.com | 9560.com | www.83568t.com | www.34489.cc | 8381h.com | 8294z.com | www.8967y.com | www.qucw9.com | 77360033.cc | 1669k.com | www.ll55826.com | www.022n.cc | 444000xxx.com | 20771166.com | www.00566.COM | www.507281.com | 0207210.com | www.87680j.com | www.e063801.com | www.622230.com | 00112007.com | www.p5550.com | www.981095.com | 4631122.com | 2776c.com | www.499904.com | www.800986.com | 5219k.com | www.tjflcpw.com | www.50064y.com | 5478y.com | www.vns918.com | www.1851222.com | 4809e.com | feicai0512.com | www.hg173j.com | www.576120.com | x33g.vip | www.j36.cc | www.36787a.com | feicai0559.com | www.ff55826.com | www.609810.com | 01234nnn.com | www.rg777.com | www.287916.com | 6137i.com | www.9737hh.me | www.235812.com | 0080x.com | www.4996sh.com | 8036vv.com | www.033033w.com | www.7240t.com | 88051.net | www.hg87488.com | www.991qp.com | 5589o.com | www.ao2016.com | www.ascp4.com | z4389.com | www.y456x.com | www.106536.com | 8290v.com | www.42070015.com | 256777j.com | www.25288d.com | www.912484.com | 80850q.com | www.4078t.com | 2418.com | www.69111n.com | www.371j.cc | 459845.com | www.55070q.com | c83b784w.com | www.hg2282.com | www.976981.com | www.9464002.com | 336v.com | g4212.com | www.c32537.com | www.2302321.com | 00048t.com | hag8326.com | www.01883.cc | www.2000a.cc | www.hg5003.com | g2383.com | 1117.com | www.112028.com | www.80844.com | www.05.bet | www.3435z.com | hwcpkjw.com | www.51515z.com | www.7239u.com | www.jjjj004.com | www.sbd444.net | 7893w98.com | 18775u.com | www.26878h.com | www.hg8vv.com | www.4972xx.com | bb38648.com | 78119900.com | www.263289.com | www.08588i.com | www.752568.com | www.p76888.com | 39558811.com | 8722vvvv.com | 9103111.com | www.771745.com | www.y98478.com | www.98923.com | www.8658822.com | 11kk8331.com | 0524.com | 1770t.com | www.394577.com | www.97655g.com | www.89677w.com | www.sands4455.com | 55899w.com | 7555l.com | mgm.com | www.607995.com | www.3978w.com | www.0099xpj.net | www.zb933.com | aa33336.com | 3950o.com | 3242z.com | www.103380.com | www.995sj.com | www.55717.com | www.50999b.com | www.h70717.com | www.00018js.com | www.969516.com | 4694q.com | www.178153.com | www.757q.com | www.aa355.com | www.93955b.com | www.190089.com | www.3657c.com | 2613e.com | 7008590.com | 992222o.com | www.c773776.com | 51200nn.com | xpj5004.com | 029.com | sbd0022.net | 9905.com | 13134688.com | www.088186.com | www.805733.com | www.21202f.com | www.3775p.com | www.p7764.com | www.998855t.com | www.11114100.com | www.833373.com | www.hg1528.com | le888n.com | wns4.net | 2078t.com | hg10v.com | 2381ppp.com | p76.com | 28835533.com | 518cp-9.com | 2127ii.com | www.186126.com | www.xinyc6.com | www.qucp2.com | www.7793f.com | www.84499z.com | www.89777q.com | www.681182.com | www.623906.com | www.57800z.com | www.039907.com | www.2y930.com | www.78115555.com | www.60333.com | www.656888.com | www.hg0019.com | www.hg94777.com | www.0011152.com | www.mmtx22.com | www.717818.am | www.vns8896.com | www.vns8895.com | www.spj00.net | www.yyhbet9.com | www.wugou135.com | www.o27229.com | www.39695l.com | www.w8606.com | www.40818d.com | www.9068gg.com | www.yl0399.com | www.xin888111.com | www.88807x.com | www.9679b.com | www.40048.com | www.k0678.com | www.tb186.com | www.9289988.com | www.489789.com | www.1799msc.com | www.dfh210.com | www.cn365m.com | www.2021g.com | www.vnsr638.com | www.52062j.com | www.55717g.com | www.36580000.com | www.2408e.cc | www.529979.com | www.214656.com | hga030.com | 3559sss.com | 9649d.com | 1104.com | 0606.net | www.hmgj07.com | www.777444c.com | www.wnsr7788.cc | www.599123.com | www.1168f.com | www.35700cc.com | www.rrqp555.com | www.99677p.com | www.ya618.com | www.565753.com | xpj6602.com | 20040.com | 80892a.com | 00558.com | hg168y.com | www.n22365.com | www.257js.com | www.qmc0011.com | www.73990t.com | www.79579.com | www.gyfc5.com | www.203882.com | p88890.com | dadidaohang.com | 1h-5.cc | www.280zr.com | www.155439.com | www.335217.com | www.9464005.com | www.77801k.com | www.933345.com | www.33598o.com | 6002d.com | xpj677f.com | 1597442.com | www.k2229k.com | www.92820.com | www.1466z.com | www.lqc4.com | r86811.com | 91.ag | 66185a.net | www.0077hg.com | www.tt55666.com | www.79095m.com | www.33588m.com | www.377675.com | 9420a.com | w7667.com | www.936699.com | www.833898.com | www.vnsr738.com | www.8839j.com | www.106576.com | nnnn19927.com | 7742o.com | www.cblftib.com | www.rcw88.vip | www.20899.com | www.450568.com | 6600.net | 6220j.com | www.xpj99896.com | www.91779k.com | www.089d.cc | 667766j.com | 8890830.com | 1775bb.com | www.49936.com | www.hg77740.com | www.620977.com | 2805z.com | 6261kk.com | www.365v06.com | www.06386666.com | www.899465.com | 00778e.com | 5504g.com | www.446677.com | www.8577c.cc | www.319126.com | 2267h.com | www.js7288.com | www.35252x.com | www.66653x.com | 1775hh.com | 3890n.com | www.hg001111.com | www.4521y.com | www.997345.com | 58222x.com | 2019pp.cc | www.sbbet138.com | www.9478t.com | 3467y.am | 5589a.com | www.56655t.com | www.33997m.com | 5004y.com | 4028722.com | www.jh1188.com | www.9646p.com | 22778332.com | 55797t.com | www.520008.net | www.0270j.com | 70118c.com | df8bet.com | www.blm139.com | www.68682q.com | 3121gg.com | 7935t.com | www.c44ee.com | www.2373a.com | 9737.me | 78110033.com | www.296395.com | www.444537.com | s7726.com | www.62830.com | www.pjzxyl.cc | 377ib.com | hg0698.com | www.184897.com | www.c177.com | 915906728.com | www.js6767g.com | www.0601b.com | 996622zz.com | www.jsh110.com | www.y6094.com | www.230966.com | 51133rrr.com | www.82142.com | www.982jc.com | hjdc678.com | www.hg015.com | www.707wb.com | 3156iii.com | www.js72999.com | www.0622ccc.com | www.68689v.com | 0747v.com | www.pj88d.com | www.254499.com | 2012bet6.com | www.9737qq.com | www.207882.com | bali3377.com | www.ao3399.com | 59964ii.com | wns6.net | www.678js999.com | 93936q.com | www.un5533.com | www.4809c.com | 3405n.com | www.bet8300.com | www.pjzxyl.cn | 2338jt.com | www.28624.com | www.3416g.com | q45638.com | www.3066w.com | www.891595.com | qg292.com | www.1064.com | 08530005.com | www.kkwns.com | www.88266t.com | tz1666.com | www.837722.com | www.904862.com | 38850055.com | www.pj5060.com | 7792g.com | www.hg0096.com | www.62118d.com | 33382dd.com | www.o9478.com | www.393830.com | 3121b.com | www.cq58qp.com | 5856j.com | www.67894.com | www.626990.com | 2805t.com | www.9187t.com | 6175t.com | www.206000.com | www.377183.com | 748.net | www.ylylc06.com | 4880g.com | www.bbc228.com | www.178281.com | www.767166.com | www.61233w.com | wenetian.net | www.vip9583.com | 223639.com | www.349000.com | www.249880.com | www.f50336.com | www.57022.cc | 48611.com | www.7240a.com | 88851i.com | www.98698n.com | 5077666.com | www.vns0392.com | www.505504.com | www.jh879.com | www.22505.cc | 2267p.com | www.7239s.com | hbs107.com | www.2848aaa.com | 30009.com | www.tc8805.com | 45637q.com | www.3195555.com | www.26299v.com | www.7711sb.com | www.599849.com | www.hg0128.com | www.hjin1.com | 6245s.com | www.9356c.com | LXYL350.com | www.83993y.com | 496uu.com | www.hg6645.com | 82365b.com | www.x55789.com | 7555.com | www.4058.com | 9355ema.com | www.sx1899.com | ojbk188.com | www.6666bj.com | a6622.com | www.8582ww.com | e5429.com | www.4323s.com | 8722cccc.com | www.16055.com | kk2205.com | www.zch2.com | www.7435n.com | www.791317.com | www.yh6776.com | www.587989.com | www.hg0092.com | www.342677.com | www.hg6876.com | 3685s.com | www.678309.com | 78611.com | www.7334h.com | ff555.com | www.12136y.com | 8884168.com | www.03035.com | 3202o.com | www.hm5522.com | www.55574.vip | www.330265.com | www.11447712.com | 61366s.com | www.10999r.com | 3678m.com | www.954321x.com | hg3006.tw | www.c1396.com | www.365815k.com | 69111q.com | www.140suncity.com | 7726014.com | www.3w222.com | tz883.com | www.3416r.com | www.5555365.com | www.86267u.com | www.869678.com | wnsr6800.com | www.kywns.205115.com | 81511j.com | www.504377.com | www.599234.com | 1592o.com | www.0612g.com | 7989b.com | www.862803.com | www.js7896.com | ben6.com | www.v667788.com | 8036ii.com | www.11djcp.com | www.8833tm.com | 2008.com | www.51515d.com | www.yh6776.com | 66876s.com | www.102665.com | z7742.com | www.709812.com | www.22gp.com | 876878k.com | www.7239d.com | www.63877w.com | 0289p.com | www.9170182.com | 1383840.com | www.722571.com | www.047222.com | 1294v.cc | www.7793e.com | www.kelake99.com | 1389hh.com | www.725609.com | www.76060y.com | yy2649.com | www.14341434.com | www.a2a777.cc | 90856v.com | www.xpj816.com | 61652k.com | 2019ll.cc | www.ba505.com | 496677.com | 2546o.com | www.wns00.me | www.a3a000.net | 365355.com | www.38345.com | www.c50336.com | t67890.com | www.3328229.com | www.vns990.cc | jixiang17.com | www.sx1822.com | www.09569b.com | 8977kk.com | www.2408c.cc | www.05899.com | 36404411.com | www.472717.com | www.00773x.com | 99111tt.com | 2767t.com | www.984701.com | www.30309193.com | 5168333.cc | www.1368a.cc | www.34i35.com | pjhainan.com | 0788.com | www.1466l.com | www.09569x.com | 81366t.com | www.890702.com | www.614548.com | 2543jc.com | jj2649.com | www.150158.com | www.m8867.com | hg10f.com | www.583792.com | www.1429g2.com | www.63260.com | 1654u.com | www.zfcp5.com | www.448246.com | nn5443.com | q3144.com | www.00840x.com | www.5457.com | 15920000.com | 5443cc.com | www.50080p.com | www.548058.com | blhvip77.com | feicai0718.com | www.50051l.com | www.103111.com | 4997q.com | jjj5144.com | www.2350r.com | www.50999.com | js456456.com | blr878.com | www.cp718.com | www.35700dd.com | www.yh8211.com | 69111p.com | www.186793.com | www.37377e.com | www.34656.com | gsq520.com | 5906uu.com | www.hy6937.com | www.00778k.com | www.8694m.com | 4018i.com | sha9904.com | www.66026.cc | www.9737ll.me | www.j3577.com | 3957t.com | 8036nn.com | www.26299t.com | www.bd2019z.com | www.pjxianggang.com | 992222w.com | www.41518e.com | www.80075q.com | www.c44hh.com | www.wi9999.com | 30019gg.com | 0638.am | www.686pp.com | www.102665.com | www.3333740.com | 33382b.com | b829.xyz | www.335248.com | www.pj56g.com | www.56766.com | www.747365d.com | fh7.com | 8827ll.com | www.602434.com | www.954321e.com | www.dfh280.com | www.lfg777.com | 2140011.com | 996622cc.com | www.293788.com | www.60108x.com | www.huayi388.com | www.51456.com | 3136ee.com | 3131e.cc | feicai0312.com | www.684244.com | www.2418u.com | www.50999w.com | www.9996bb.com | 3189v.com | bet577v.com | 3156www.com | www.887763.com | www.7434.com | www.848777p.com | www.du0005.com | 78113366.com | nn500f.com | hj4566com | 33382k.com | www.825799.com | www.yh3682.com | www.hg15678.com | a6622.com | 111122ss.com | l45638.com | www.363991.com | www.3933n.cc | www.77jsc.com | www.99113a.com | www.caipiao037.com | www.827558.com | 444000oo.com | so.cc | 26444r.com | 2127q.com | www.550420.com | www.5091z.com | www.30393.com | www.sha2299.com | www.102149.com | www.88837a.com | www.hu888.com | 4809p.com | 8159ww.cc | 1654ff.com | 5622o.com | www.89894e.com | www.781367.com | www.25688n.com | www.550022ee.com | www.2021d.com | www.dggcp.com | www.522118.com | www.76543t.com | 8294u.com | feicai0938.com | 70118m.com | 20053388.com | 4255kkk.com | 2223890.com | 2767h.com | www.81233u.com | www.606643.com | www.ascp9.com | www.15355w.com | www.js69z.cc | www.7249j.com | www.2544g3.com | www.16181g.com | www.938a.cc | www.660tk.com | www.pj6366.com | www.2078x.com | www.6807788.com | www.jh829.com | 06064688.com | yh888i.com | 2776dh.com | 033v.net | p2490.com | e08199.com | tt6820.com | 3513006.com | 4465d.com | 3568ii.com | jjj67890.com | 4022aa.com | y4389.com | 88993g.com | 69444466.com | 3550r.com | 4136m.com | 93922w.com | hg10p.com | 4541j.com | h4389.com | u8159.cc | 3778gg.com | 53358n.com | v77304.com | 540855.com | 55331o.com | hg77730.com | 56988t.vip | bb888866.com | 389988.com | www.pj14000.com | www.vns7777.cc | www.hg00188.net | www.q27229.com | www.4483899.com | www.782881.com | www.hg8870.com | www.psb22.com | www.2945m.com | www.4212l.com | www.biying900vip.com | www.3200.com | www.68365z.com | www.731651.com | www.89894n.com | www.9478h.com | www.hf6680.com | www.743966.com | www.338031.com | 29918uu.com | 9539t.com | 3y999.com | 7893w04.com | j333.cc | bwin8v.com | 111122rr.com | www.28758p.com | www.w9603.com | www.567711.com | www.9999d.com | www.7225x.com | www.74j.com | www.390622.com | www.5441r.com | www.770816.com | www.068657.com | i99345.am | 2018nsb.com | 7240v.com | 2649l.com | www.wugou135.com | www.05125c.com | www.5045678.com | www.8850w5.com | www.8899nsb.com | www.86267g.com | www.cp7768.com | www.192733.com | 2355b.com | sss090.com | 61655.com | www.81866z.com | www.7607633.com | www.sun7789.com | www.g063801.com | www.4923m.com | www.hx1116.com | www.101136.com | f83377.com | 307883.com | ii5443.com | www.hg33733.com | www.hg8056.com | www.06820a.com | www.ky1007.com | www.959579.com | js22991.com | 3640y.com | 91019a.com | www.63260.com | www.131msc.com | www.55070l.com | www.0194003.com | www.924177.com | 3066qqq.com | 5429p.com | 2381e.com | www.9996ff.com | www.77731s.com | www.3691n.com | www.axc2.com | 0008c.com | 33557.com | am3144.com | www.88837u.com | www.bd2019j.com | www.89777d.com | www.849077.com | tt6823.com | 78808m.com | www.5009844.com | www.4393.com | www.blr1144.com | www.hf0668.com | 6830d.com | 4231.com | www.hg8599.com | www.000xy8.com | www.168a56.com | www.978261.com | ylzz3.cc | jing822.com | www.4625m.com | www.5099gg.com | www.78949y.com | www.202340.com | 33382aa.com | 6220gg.com | www.797008.com | www.67777.am | www.630155.com | 22412.com | 996622kk.com | www.0022524.com | www.3032ff.com | www.hx1199.com | ll67890.com | 88772007.com | www.22562b.com | www.77786yh.com | www.982570.com | 27878jj.com | 76543j.com | www.wns7657.com | www.3398711.com | www.560905.com | 3846nn.com | 8742mm.com | www.68277333.com | www.73736c.com | vipsandsapp.com | 57157.com | www.14086622.com | www.xpj33884.com | www.652623.com | 56978.com | www.g67783.com | www.79500f.com | www.86079.cc | j8381.com | 9895n.com | www.2345200.com | www.86267q.com | 588sss.cc | 28288o.com | www.001649.com | www.9646q.com | 8381q.com | 6150l.com | www.188448.com | www.15365a.com | hg5583.com | blhvip77.com | www.fc351.com | www.21202m.com | hg2808dd.com | 44vv8331.com | www.4212r.com | www.c177.com | 170160.com | www.881215.com | www.29098.com | www.330295.com | mmm4255.com | www.xinhao77.com | www.86333.com | 69990n.com | 2418p.com | www.50999r.com | www.933345.com | 2544411.com | www.0860k.com | www.7886262.com | 4789801.com | 22556s.com | www.61130.com | www.843980.com | 4182j.com | www.6663009.com | www.sx139975.com | zhcp20.com | bm1395.com | www.69989c.com | www.150962.com | yf788.net | www.05.bet | www.965900.com | 01234t.com | www.079305.com | www.29277d.com | 15a11.net | www.00618x.com | www.16065a.com | sss3405.com | www.hg191.org | www.u94600.com | aa5443.com | 866666z.com | www.00566.COM | v08199.com | i47479.com | www.4521s.com | 32424x.com | 9030u.com | www.l3410.com | 18438f.com | 50026655.com | www.m.195668.com | s2146.com | 272h.net | www.839262.com | 1483xx.com | www.xj6666.com | www.5856877.com | 1463a.com | www.1347-01.com | www.ky1002.com | 10050535.com | www.xpj29666.com | www.7782c.com | 80368ss.com | www.24264m.com | www.763227.com | 11bb8331.com | www.4136a.com | tyc1516.com | 1594004.com | www.vip7033.com | swtykkk.com | www.355006.com | www.2408d.com | 35222ss.com | www.5516008.com | www.178329.com | 690008.com | www.0343i.com | 1389ff.com | www.c6444.com | www.929115.com | 33382pp.com | www.068526.com | 27878nn.com | www.806313.com | www.15355k.com | 7003zz.com | www.92820.com | xpj66888.com | www.85770d.com | www.97655b.com | 7742z.com | www.ggo.99233o.com | www.52072v.com | www.wns8818.com | www.77801d.com | 77260022.com | www.0590777.com | 2418.com | www.00829q.com | www.022hb.cc | 00ff8331.com | www.w84t.com | 921250.com | www.3331js.com | www.577285.com | 33v333.com | www.6653.com | 3662c.com | www.0082737.com | bwin910.co | www.320288.com | www.609387.com | 47300.com | www.26163i.com | 3645.com | www.4058xx.com | sbd1224.com | www.080678.com | www.221085.com | www.28758n.com | www.66qxc.com | jl55555.com | www.6939c.com | 8522gggg.com | www.5309789.com | 6916163.com | www.m7m8.net | www.66653o.com | www.87680u.com | www.914901.com | 4116g.com | www.07163m.com | tjhyncw.com | www.bett365.cc | 3967b.com | www.2021v.com | f40033.com | www.466698.com | 4066d.com | www.5589111.com | 87665r.com | www.pj5747.com |