Question: Is there any difference in the preferential treatment for purchasing tax of second-hand cars? Second-hand cars are not related to vehicle purchase tax. For some consumers who want to buy used cars, the State Tax Department said that second-hand cars were not involved in vehicle purchase tax issues. According to the introduction, since vehicle purchase tax is a one-time levy tax type, it only targets new cars, and for second-hand car buyers, they do not need to pay the vehicle purchase tax.
Question: Will the preferential treatment of vehicle purchase tax cause fluctuations in car prices? The purchase tax paid to the state is irrelevant to price adjustment. According to Mr. Mai, a sales consultant at a Shanghai Volkswagen 4S store outside the south third ring road, taking two models of POLO involving changes in vehicle purchase tax as an example, the actual transaction price of the current 1.4-liter two-door automatic is 107,000 yuan, and the actual transaction price of the 1.6-liter two-door automatic is 112,000 yuan. He said that in fact, since December last year, these two models have been this price, and the 4S store has not adjusted the car price due to the reduction in the vehicle purchase tax rate. Because vehicle purchase tax is paid to the state, it has no relation with automobile producers and sellers. It is expected that in February and March this year, the prices of these two models will not change much.
For a car quoted at 100,000 yuan, you can save the equivalent of 10,000 kilometers of fuel costs. The vehicle purchase tax rate was reduced from the original 10% to 5%. How much money can we actually save? Simply put, it's half of the previous purchase tax. Specifically, for a car quoted at 100,000 yuan, you can save about the cost of fuel for 10,000 kilometers.
How exactly do we pay taxes when buying a car? The price of the car we see (dealer quote) is actually not the pure car price, but already includes 17% VAT. Therefore, the pure car price excluding VAT is [car price/(1+17%)], and the vehicle purchase tax is calculated based on the pure car price.
For example, for a car quoted at 100,000 yuan, its pure car price is: 100,000/(1+17%) = 85,470 yuan, and the purchase tax payable is: 85,470*5% = 4,273.5 yuan. If calculated using the previous 10% tax rate, the purchase tax payable would be 8,547 yuan. After the adjustment, 4,273.5 yuan can be saved, which is nearly 5% for a car quoted at 100,000 yuan, making it quite considerable. If converted, for a car with a fuel consumption of 8 liters per 100 kilometers, 4,000 plus yuan can cover approximately 10,000 kilometers.
No need for transfer of purchase tax for second-hand cars. Recently, the State Administration of Taxation issued the "Decision of the State Administration of Taxation on Amending", clearly stating that from January 1, 2012, the transfer, registration, and change business of vehicle purchase tax will be abolished. This means that when buying a second-hand car, there is no need to handle the transfer of vehicle purchase tax anymore.
Relevant personnel from the provincial State Tax Department introduced that according to the original collection and management method, when buying and selling second-hand cars, after the owner goes to the public security traffic management department to handle vehicle change procedures, they also need to go to the tax authority to handle corresponding vehicle purchase tax transfer, registration, and change procedures. That is, when buying a second-hand car, registration needs to be done both at the public security organ and at the tax authority. After the implementation of the new collection and management method, owners no longer need to go to the tax authority to handle related procedures.