·Small and medium-displacement vehicles benefit from the new vehicle and vessel tax law

According to the information from the website of the State Administration of Taxation, the vehicle and vessel tax law was implemented on January 1, 2012. Judging from the standard of passenger car tax published by various places, the standard of small-displacement passenger car tax, which accounts for about 87% of the total number of passenger cars, has fallen, which has become the beneficiary of the legislation reform of the vehicle and vessel tax.

The vehicle and vessel tax law was reformed and improved on the basis of the temporary regulations on the original vehicle and vessel tax. Compared with the temporary regulations on the original vehicle and vessel tax, the biggest difference between the vehicle and vessel tax law is that the passenger car is changed from the vehicle to the different tax amount according to the size of the exhaust gas. The specific tax amount is determined by the provincial people's government in the vehicle and vessel tax law. Determined within.

Judging from the tax standards published by various localities, compared with the original tax standards stipulated in the Provisional Regulations on Vehicle and Vessel Tax, the tax burden of passenger vehicles below 1.6 liters (inclusive) is much lower, and the displacement is 1.6~2.0 liters. Including the passenger car tax burden remains basically unchanged. For passenger cars with engine exhaust below 1.0 liter (inclusive), the national tax rate has dropped by an average of 29.76%. According to estimates, the burden of car owners of this type of passengers can be reduced by more than 800 million yuan throughout the year. For passenger cars with engine exhaust capacity ranging from 1.0 liters to 1.6 liters (inclusive), the national tax rate has dropped by 16.89%. According to estimates, the burden of passengers of this type of passenger car can be reduced by nearly 2 billion yuan in the whole year; for passenger cars with engine exhaust capacity of 1.6 liters or more to 2.0 liters (inclusive), the national average tax standard has basically maintained the original tax burden level. . While reducing the tax burden on small and medium-sized passenger cars, local governments have strengthened the tax adjustment for large-displacement passenger cars, reflecting the country's policy orientation to promote energy conservation and environmental protection.

It is understood that before the local government introduced the tax rate for vehicles and vessels, the tax bureaus in Liaoning, Jiangxi, Chongqing, Xinjiang, Henan, and Yunnan actively carried out basic work such as tax source investigation and comparison of tax standard calculations. After the local government introduced the tax rate for vehicles and vessels, the local tax authorities publicized through various media such as newspapers, television, and the Internet, and revised the collection and management system in time to assist the withholding agent to upgrade the software. After the implementation of the Vehicle and Vessel Tax Law, local tax authorities rigorously levy the vehicle and vessel tax in accordance with the new tax standards, and timely handle the tax reduction and exemption procedures to support the development of public transportation in China. It is reported that with the smooth implementation of the vehicle and vessel tax law, the policy effect of the vehicle and vessel tax will gradually be reflected.

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