Automobile surcharge refers to a certain percentage of taxes and fees levied on the basis of the purchase price of automobiles purchased in China. So, how is the car surcharge calculated? The following will give you a detailed answer.
1. The formula for calculating the surcharge on automobiles.
The formula for calculating the car surcharge is: surcharge = purchase amount Levy rate. Among them, the purchase amount refers to the total price paid when purchasing the car, including the naked car**, insurance premium, license fee, etc. The levy rate varies depending on the size of the vehicle, usually between 1% and 10%.
2. Levy standards and scope.
1. Levy standard.
According to the relevant national policies, the collection standard of automobile surcharge is determined according to the displacement of the car. The larger the displacement, the higher the surcharge imposed. The specific criteria are as follows:
1) Displacement 1For cars of 0 liters and below, the additional tax rate is 2%;
2) Displacement 10 liters above to 15-liter cars, with an additional tax rate of 4%;
3) Displacement 15 liters to 20 liter cars, with an additional tax rate of 6%;
4) Displacement 20 liters above to 40 liter cars, the additional tax rate is 10%;
5) Displacement 4For cars above 0 liters, the additional tax rate is 12%.
2. Scope of collection.
The scope of the collection of automobile surcharge includes all cars purchased in China, whether imported or domestically produced, and the corresponding automobile surtax needs to be paid. Vehicles that have not paid the additional tax will not be able to be licensed.
3. Payment method and time.
1. Payment method.
There are many ways to pay the car surcharge, and car owners can choose the method that suits them. Among them, the most common way is through bank withholding. When buying a car, the car owner can open a special account in the bank and deposit the purchase money into the account. The bank calculates the amount of additional tax payable based on the purchase price of the vehicle and the additional tax rate, and automatically deducts the amount from the account. Car owners can also choose to pay at the window of the local tax department or use the online declaration system to declare and pay.
2. Payment time.
The car surcharge is usually paid within a week of the purchase of the car. The vehicle owner needs to complete the payment of the additional tax within the specified time, otherwise there will be a late fee and it may affect the normal registration procedures of the vehicle. The vehicle owner shall properly keep the vehicle purchase invoice and vehicle purchase tax voucher and other materials for use when paying the additional tax.
4. Reduction and exemption policies and precautions.
1. Reduction and exemption policy.
In order to encourage the development of new energy vehicles and energy conservation and emission reduction, the state has implemented a reduction and exemption policy for new energy vehicles. For the purchase of new energy vehicles, the additional tax can enjoy preferential treatment. The exact amount of reduction varies depending on the model and displacement.
2. Precautions.
Car owners should pay attention to the following points when paying the car surcharge:
1) Ensure the authenticity and completeness of the vehicle purchase invoice and vehicle purchase tax voucher;
2) Choose a formal payment channel to avoid being deceived;
3) Understand the local tax policies and regulations in order to better enjoy tax incentives and rights protection.
In summary, the calculation method of the car surcharge is determined based on the purchase amount and the levy rate. The vehicle owner should complete the payment of the additional tax within the specified time and pay attention to the relevant tax policies and regulations. By understanding the calculation method and collection standard of the car surcharge, car owners can better understand their tax obligations and rights protection.