With the improvement of living standards, cars have become a means of transportation for almost every family. We all know that the consumption tax should be paid in the production, sales and import links of cars. However, in order to guide rational consumption and promote energy conservation and emission reduction, in addition to the consumption tax levied on the production (import) link of super luxury cars, an additional consumption tax should be levied on the retail link.
According to the provisions of the "Consumption Tax Law", the car "tax line under the addition of" super luxury car "sub-tax line. The scope of the levy is the retail price of each vehicle130Passenger cars and light commercial buses of RMB yuan (excluding VAT) and above, namely ultra-luxury cars in the sub-tax items of passenger cars and light commercial buses. For super luxury cars, on the basis of the consumption tax levied on the production (import) link according to the current tax rate, consumption tax will be levied on the retail link. The tax rate is10%.
For example:2021years5A car sales month4SStore sold1Vehicle value150Ten thousand yuan (excluding VAT) car and1Vehicle value40Ten thousand yuan (excluding VAT) car, that4SHow much consumption tax should the store pay for the month?
Analysis:4SShop pair40The sales of ten thousand yuan cars do not need to pay consumption tax, because they do not meet the standard of super luxury cars, just150Sales of ten thousand yuan shall be subject to consumption tax:150*10%=15Ten thousand yuan.
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