· The tax on the background of the purchase tax is halved

On August 8th, the National Audit Office released a steady growth in August this year to promote the reform of the structure and the benefits of the people's livelihood and anti-risk policy measures to implement the follow-up audit results show that the vehicle purchase tax subsidies for local construction project funds to carry forward a large number of balances. As of the end of 2014, the accumulated carry-over balances of vehicle purchase tax subsidized roads and waterway construction projects received by 37 provinces and cities with separate plans amounted to 64 billion yuan, of which the balances of 2012 and prior years, 2013 and 2014 were respectively 5.9 billion yuan, 11.7 billion yuan and 46.4 billion yuan, the funds carried over to the balance are mainly the national provincial road and rural road construction subsidy funds. This is also a large amount of funds to deposit waste, which is not conducive to promoting consumption and steady growth, so the country's implementation of the purchase tax halved policy is a good move.

6 provinces vehicle purchase tax subsidy local construction project fund carry-over status table: 100 million yuan

According to the above data, as of the end of July 2015, Jiangsu, Jiangxi, Henan, Guangdong, Guangxi, and Guizhou provinces still have 16 billion yuan. The car purchase tax subsidy funds before 2014 have not been arranged for use, accounting for the balance of the six provinces at the end of 2014. The capital is 67.5% of the 23.7 billion yuan. It can be seen that the special roads for road construction in some provinces in the central and western regions are much higher than those in the eastern provinces with more vehicles.
It should be said that the people in the eastern developed areas pay taxes to repair the rural roads in the central and western regions, and it is also a financial transfer. Such road construction is a good thing and reflects China's regional cooperation. However, this also reflects the seriousness of the tax collection and use of the vehicle and vessel tax. The core contradiction between the car purchase tax and the rural road and vehicle growth is misplaced.
In the eastern part of the country, the core mega-city is lazy, and the road traffic in the central and western areas is frequent. The corruption case has caused the Jiatong Office to become a hard-hit area, and it also reflects the reform of the car purchase tax system. The Ministry of Communications collects money only to repair rural roads. The urban roads are not subject to tax on automobile purchase tax in the municipal department, and local government purchases are simple and rude.
The current restricted purchase cities are all on the eastern coast. Many urban core roads have not been repaired for many years. They only wait for the vehicles to increase traffic jams, and then limit purchases.
Cars, especially passenger cars, are durable consumer goods, and are similar consumer goods to color TVs and refrigerators. The housing is listed as an investment by the state, and the tax on durable consumer goods should not be significantly higher than the investment products, that is, the tax system of automobiles and housing must be smooth. The implementation of high taxes in the car purchase phase is not in line with the major policy of stimulating consumption. The temporary tax cut is also in line with the general trend.
The audit also reflected that the tax on car purchase tax was of little significance and the waste of funds was seriously precipitated. Therefore, I feel that the background of the central government's tax reduction and exemption is that the tax on automobile purchase tax is not spent, it is better to reduce taxes. Looking forward to the future purchase tax is simply exempted, the province's transfer payment problems, the tax on car purchase tax is more worry-free in the fuel tax.

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