汽车增值税

来源:发布时间:2024-10-18 14:43:20文章阅读:195人次

一、che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆增值税怎么算

我们的汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车购买增值税计算方法如下所示:按照相关法律法规,che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税应为发票价值除以(1加上17%)后乘以 10%。

具体来说,即购置税=发票价格÷(1+17%)×10%。

将这个公式简化后便可得到购置税=发票价格÷1.17×0.1。

进一步换算可得,购置税等于发票价格除以11.7。

请注意,发票价格是由净che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车价和净che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车价乘以 17%的手续费两部分组成,即发票价格=净che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车价 +净che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车价×17% =净che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车价×(1+17%) =净che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车价。法律依据:

《中华人民共和国增值税暂行条例》第一条

在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。

二、汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车购置税怎么计算

汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车购置税的计算公式是:应纳税额=计税价格×shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率。纳税人购买自用应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆的,应自购买之日起60日内申报纳税;进口自用应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆的,应自进口之日起60日内申报纳税;自产、受赠、获奖或者以其他方式取得并自用应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆的,应自取得之日起60日内申报纳税。

法律依据:

《che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税征收管理办《中华人民共和国che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税法》

第五条che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税的应纳税额按照应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆的计税价格乘以shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率计算。

三、合资che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车购置税怎么算

按《中华人民共和国che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税暂行条例》规定,che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率是10%,一般情况是以购che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车发票价格(或国家税务总局核定的该che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车最低计税价格),扣除增值税后作为计税依据,按10%shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率计征che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车购税。如果您购入一辆1.6升及以下排量乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车,购che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车价格(或国家税务总局核定的该che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车最低计税价格)是11.7万元,扣除增值税后che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税计税价格是10万元,原来需要缴纳che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税1万元(10万元×10%)。按5%shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率减征后,需要缴纳che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税0.5万元(10万元×5%),减了一半的税。

法律依据:

《中华人民共和国che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税暂行条例》第五条 che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为10%。

che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率的调整,由国务院决定并公布。

第六条 che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆购置税的计税价格根据不同情况,按照下列规定确定:

(一)纳税人购买自用的应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆的计税价格,为纳税人购买应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆而支付给销售者的全部价款和价外费用,不包括增值税税款。

(二)纳税人进口自用的应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆的计税价格的计算公式为:

计税价格=关税完税价格+关税+消费税

(三)纳税人自产、受赠、获奖或者以其他方式取得并自用的应税che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆的计税价格,由主管税务机关参照本条例第七条规定的最低计税价格核定。

日常生活中我们会面临很多法律问题,所以应该了解一些法律方面的知识,以免在遇到法律问题时无法维护自己的合法权益。

友情链接