cheaphats (

cheaphats) wrote,
@ 2012-03-05 15:35:00

New energy car or reduce to don't need a car ship tax
《The ship tax law implementation regulation (call 《regulation 》 as follows)of the People's Republic of China car 》 announces on December 9, from implement from January 1, 2012.
According to 《regulation 》 , multiply by to use a car according to exhaust quantity to pass to increase amount of tax since the childhood;Passenger car according to assessing and deciding less than 20 people and more than 20 people(contain) of Passengers Carried two file divide the line, pass to increase amount of tax.At the same time, applied amount of tax to also make to the mobile ships, yacht concrete rules.
《Regulation 》 stipulates that economizing energy and using the car ship of new energy can don't need to advertise for or reduce the half imposition car ship tax.But need the car ship of reducing tax-free towards being paid tax by earthquake, and Hong Lao...etc. seriously natural disaster influence difficult and other special reason indeed, can cut or don't need to advertise for a car ship tax in the certain term.
The expert inside the industry points out that though the car ship tax belongs to the small tax grows,involves noodles widely, therefore collect standard adjustment, lawmaking meaning graveness.Car ship tax law is after after, personal income tax law, business enterprise income tax law's the third is established with the form of method of the tax grow, is also our country the first property tax law, the first place tax law.
The data suggests that the national car ship revenue from tax goes into to 24,162,000,000 dollars and only has 0.29% of 8,310,151,000,000 dollars of national public finance income in 2010.The expert thinks that the implementation of the car ship tax law and regulation for being new, will make the car ship tax revenue from tax have a little bit increment.
《Regulation 》 is still explicit, place tax office is responsible for car ship tax imposition.When the automobile car ship tax buttonned up to pay an obligation a person in the collection car ship tax, should on insurance policy and insurance fee invoice of automobile traffic accident responsibility compulsive insurance note an information of collecting tax the payment already, is a collection tax dues certificate.
To this, expert points out, this system rules, mainly is convenience taxpayer, but possible creation province border tax source competition and the tax source in the province compete a problem.If together the some city row measures car amount of tax the standard is more obviously high than peripheral city, then the baseball hats row measures the car taxpayer probably arrive peripheral city insurance organization to pay tax and result in tax course of development's losing.In this province, also equally exist a revenue from tax competition may.For example the car ship tax is in Peking always the whole sumses are the area county class public finance incomes, may also appear a tax source to battle out a problem due to paying tax the selectivity of location.Therefore, can consider all of the revenue from taxes to accept to return city class income;Or certain reasonable allotment coefficient, carry out insurance organization the generation concentrate to remit to pay after advertising for, the by the month pro rata cent area adjusts a database and keeps the stability of revenue from tax order.

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