5360彩票开户

財政部 稅務總局關于車輛購置稅有關具體政策的公告

作者:hwclzq 上傳時間:2019/6/2 8:45:50 來源: 新聞熱度:

為貫徹落實《中華人民共和國車輛購置稅法》,現就車輛購置稅有關具體政策公告如下:一、地鐵、輕軌等城市軌道交通車輛,裝載機、平地機、挖掘機、推土機等輪式專用機械車,以及起重機(吊車)、叉車、電動摩托車,不屬于應稅車輛。二、納稅人購買自用應稅車輛實際支付給銷售者的全部價款,依據納稅人購買應稅車輛時相關憑證載明的價格確定,不包括增值稅稅款。三、納稅人進口自用應稅車輛,是指納稅人直接從境外進口或者委托代理進口自用的應稅車輛,不包括在境內購買的進口車輛。四、納稅人自產自用應稅車輛的計稅價格,按照同類應稅車輛...
為貫徹落實《中華人民共和國車輛購置稅法》,現就車輛購置稅有關具體政策公告如下:

  YI、DITIE、QINGGUIDENGCHENGSHIGUIDAOJIAOTONGCHELIANG,ZHUANGZAIJI、PINGDIJI、WAJUEJI、TUITUJIDENGLUNSHIZHUANYONGJIXIECHE,YIJIQIZHONGJI(DIAOCHE)、CHACHE、DIANDONGMOTUOCHE,BUSHUYUYINGSHUICHELIANG。

  ER、NASHUIRENGOUMAIZIYONGYINGSHUICHELIANGSHIJIZHIFUGEIXIAOSHOUZHEDEQUANBUJIAKUAN,YIJUNASHUIRENGOUMAIYINGSHUICHELIANGSHIXIANGGUANPINGZHENGZAIMINGDEJIAGEQUEDING,BUBAOKUOZENGZHISHUISHUIKUAN。

5360彩票开户   SAN、NASHUIRENJINKOUZIYONGYINGSHUICHELIANG,SHIZHINASHUIRENZHIJIECONGJINGWAIJINKOUHUOZHEWEITUODAILIJINKOUZIYONGDEYINGSHUICHELIANG,BUBAOKUOZAIJINGNEIGOUMAIDEJINKOUCHELIANG。

5360彩票开户   SI、NASHUIRENZICHANZIYONGYINGSHUICHELIANGDEJISHUIJIAGE,ANZHAOTONGLEIYINGSHUICHELIANG(JICHELIANGPEIZHIXULIEHAOXIANGTONGDECHELIANG)DEXIAOSHOUJIAGEQUEDING,BUBAOKUOZENGZHISHUISHUIKUAN;MEIYOUTONGLEIYINGSHUICHELIANGXIAOSHOUJIAGEDE,ANZHAOZUCHENGJISHUIJIAGEQUEDING。ZUCHENGJISHUIJIAGEJISUANGONGSHIRUXIA:

  ZUCHENGJISHUIJIAGE=CHENGBEN×(1+CHENGBENLIRUNLV)

  SHUYUYINGZHENGXIAOFEISHUIDEYINGSHUICHELIANG,QIZUCHENGJISHUIJIAGEZHONGYINGJIAJIXIAOFEISHUISHUIE。

  SHANGSHUGONGSHIZHONGDECHENGBENLIRUNLV,YOUGUOJIASHUIWUZONGJUGESHENG、ZIZHIQU、ZHIXIASHIHEJIHUADANLIESHISHUIWUJUQUEDING。

  WU、CHENGSHIGONGJIAOQIYEGOUZHIDEGONGGONGQIDIANCHELIANGMIANZHENGCHELIANGGOUZHISHUIZHONGDECHENGSHIGONGJIAOQIYE,SHIZHIYOUXIANJIYISHANG(HANXIANJI)RENMINZHENGFUJIAOTONGYUNSHUZHUGUANBUMENRENDINGDE,YIFAQUDECHENGSHIGONGJIAOJINGYINGZIGE,WEIGONGZHONGTIGONGGONGJIAOCHUXINGFUWU,BINGNARU《CHENGSHIGONGGONGJIAOTONGGUANLIBUMENYUCHENGSHIGONGJIAOQIYEMINGLU》DEQIYE;GONGGONGQIDIANCHELIANGSHIZHIANGUIDINGDEXIANLU、ZHANDIANPIAOJIAYINGYUN,YONGYUGONGGONGJIAOTONGFUWU,WEIYUNSHUCHENGKESHEJIHEZHIZAODECHELIANG,BAOKUOGONGGONGQICHE、WUGUIDIANCHEHEYOUGUIDIANCHE。

  LIU、CHELIANGGOUZHISHUIDENASHUIYIWUFASHENGSHIJIANYINASHUIRENGOUZHIYINGSHUICHELIANGSUOQUDEDECHELIANGXIANGGUANPINGZHENGSHANGZHUMINGDESHIJIANWEIZHUN。

  QI、YIJINGBANLIMIANSHUI、JIANSHUISHOUXUDECHELIANGYINZHUANRANG、GAIBIANYONGTUDENGYUANYINBUZAISHUYUMIANSHUI、JIANSHUIFANWEIDE,NASHUIREN、NASHUIYIWUFASHENGSHIJIAN、YINGNASHUIEANYIXIAGUIDINGZHIXING:

5360彩票开户   (YI)FASHENGZHUANRANGXINGWEIDE,SHOURANGRENWEICHELIANGGOUZHISHUINASHUIREN;WEIFASHENGZHUANRANGXINGWEIDE,CHELIANGSUOYOURENWEICHELIANGGOUZHISHUINASHUIREN。

5360彩票开户   (ER)NASHUIYIWUFASHENGSHIJIANWEICHELIANGZHUANRANGHUOZHEYONGTUGAIBIANDENGQINGXINGFASHENGZHIRI。  

  (SAN)YINGNASHUIEJISUANGONGSHIRUXIA:

5360彩票开户   YINGNASHUIE=CHUCIBANLINASHUISHENBAOSHIQUEDINGDEJISHUIJIAGE×(1-SHIYONGNIANXIAN×10%)×10%-YINASHUIE

5360彩票开户   YINGNASHUIEBUDEWEIFUSHU。

5360彩票开户   SHIYONGNIANXIANDEJISUANFANGFASHI,ZINASHUIRENCHUCIBANLINASHUISHENBAOZHIRIQI,ZHIBUZAISHUYUMIANSHUI、JIANSHUIFANWEIDEQINGXINGFASHENGZHIRIZHI。SHIYONGNIANXIANQUZHENGJISUAN,BUMANYINIANDEBUJISUANZAINEI。

5360彩票开户   BA、YIZHENGCHELIANGGOUZHISHUIDECHELIANGTUIHUICHELIANGSHENGCHANHUOXIAOSHOUQIYE,NASHUIRENSHENQINGTUIHUANCHELIANGGOUZHISHUIDE,YINGTUISHUIEJISUANGONGSHIRUXIA:

5360彩票开户   YINGTUISHUIE=YINASHUIE×(1-SHIYONGNIANXIAN×10%)

  YINGTUISHUIEBUDEWEIFUSHU。

  SHIYONGNIANXIANDEJISUANFANGFASHI,ZINASHUIRENJIAONASHUIKUANZHIRIQI,ZHISHENQINGTUISHUIZHIRIZHI。

  JIU、BENGONGGAOZI2019NIAN7YUE1RIQISHIXING。


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