On 25 february this year, the standing committee of the national people's congress adopted the law of the people's republic of china on ship taxes, and on 5 december the state council promulgated the regulations for the implementation of the law of the people's republic of china on ship taxes. The ship tax act and its implementing regulations will become effective on 1 january 2012. On the eve of the introduction of the ship tax act, journalists interviewed the relevant officials of the national tax administration on the contents of the ship tax act and its implementing regulations。
Question: as of 1 january next year, a new ship tax law has been introduced. Excuse me, what's the difference between the old car tax system
Response: the vessel tax is an annual tax on vehicles and ships. The ship tax is not a new tax, and as early as 1951 we had a license plate tax on the ship, which was changed to a vessel tax and a ship tax. Currently, the vessel tax is paid in accordance with the provisional regulations of the people's republic of china on vehicle taxes, issued by the state council, and will be paid in accordance with the law of the people's republic of china on ship taxes as of 1 january next year. A number of changes and improvements have been made to the new ship tax law in terms of the scope of taxation, the basis of taxation, tax incentives and the regulation of collection. The biggest difference compared to the temporary regulations on motor vehicle taxation is that the new vessel tax law provides for the taxation of motor vehicles, i. E., passenger cars with an authorized passenger population of nine or less, on the basis of engine exhausts, whereas the previous vessel tax was based on the number of passengers. At the same time, the new ship tax act provides for exemption or reduction of taxes on ships that save energy, use new energy sources. This new change reflects the policy orientation of the state to promote energy-efficient emission reductions and environmental protection。
Q: who is liable for taxes on cars and ships and which are subject to taxes? Which ships don't pay taxes
The owner or administrator of the ship is the taxpayer of the ship tax. All of them are units and individuals who own cars and ships in our territory, in the case of private cars, which we usually call the owner; the managers are units that have regulatory or usufruct rights over the ships and do not have ownership rights。
The vehicles and ships listed in the ship tax list, annexed to the ship tax act, are subject to a six-category tax, namely, passenger, commercial, trailer, other vehicles, motorcycles and ships。
Tractors, pure electric vehicles, fuel cells, and non-motorized vessels (excluding non-motorized barges) are not subject to taxation under the vat law and are not subject to vessel taxes. There is also no tax on foreign vessels temporarily entering hong kong sar, msar or taiwan。
Q: what are the taxes on vehicles and ships under the new vessel tax law? Does the tax burden change significantly compared to the previous period
Response: the vessel tax law makes structural adjustments to the tax on passenger vehicles, which are reduced, unchanged and increased, respectively. For example, for motor vehicles, which account for about 72 per cent of the total number of vehicles, the seven tranches are broken down by the size of the engine exhaust, and tax ranges are set for each tranche. Of these, the tax range is appropriately reduced or maintained for vehicles that account for about 87 per cent of the total number of available passenger vehicles, with less than 2. 0 litres and less; for medium-to-2. 5 litres, with about 10 per cent of the total number of existing passenger vehicles and 2. 0 litres; and for large and large-to-large passenger vehicles, with about 3 per cent and above 2. 5 litres. Trucks, motorcycles and ships (except yachts), which account for about 28 per cent of the total number of vehicles, remain at the same level of original taxes; buses carrying more than nine passengers, the tax has increased slightly; and trailers have been reduced to 50 per cent of truck taxes. The yachts in the vessels are listed in a separate list, divided into four rows by size, with taxes ranging from $600 to $2,000 per metre。
In particular, the amount of tax applicable to vehicles is determined by the people's governments of the provinces, autonomous regions and municipalities directly under the central government in accordance with the scale of taxes set out in the ship tax schedule annexed to the ship tax act and the provisions of the state council. Therefore, when taxing motor vehicle taxes, taxpayers pay attention to the specific applicable tax established by the provincial people's government at the place of registration of their vehicles or at the place of compulsory insurance for motor vehicle accident liability. The amount of tax applicable to ships is specified in the implementing regulations of the ship tax act, published by the state council, and is uniform throughout the country。
Q: what tax incentives have been added to the ship tax act and its implementing regulations
Response: the ship tax act and its implementing regulations have increased a number of tax incentives. The first is the exemption or reduction by half of the tax on cars and ships that conserve energy or use new energy sources, the scope of which is determined by the relevant departments of the department of finance, tax administration and commerce of the state council and approved by the state council. Second, the people's governments of the provinces, autonomous regions and municipalities directly under the central government are empowered to reduce periodically or exempt from the tax on motor vehicles, three-wheelers and low-speed vehicles owned by rural residents and used mainly in rural areas, depending on the local situation. Third, vessels that have difficulties in paying taxes as a result of severe natural disasters, such as earthquakes, floods and other special reasons that require tax exemptions may be reduced or exempted from taxes for a limited period of time. In addition, the shipping tax act retains the right of the people's governments of the provinces, autonomous regions and municipalities directly under the central government to grant public transport concessions, tax exemptions, etc。
Q: how should motor vehicle taxes be paid? What are the requirements for the timing of payment? How do we pay taxes on new cars and boats purchased in 2012
There are two ways to pay the motor vehicle ship tax: one way is for taxpayers to declare their own contribution to the competent tax authorities; the other way is for taxpayers to collect the vessel tax on behalf of the insurance agency in the case of mandatory motor vehicle accident liability insurance。
If the taxpayer makes its own declaration to the competent tax authorities for the payment of the ship's taxes, the place of taxation is the place of registration of the ship; the place of taxation is the place of registration of the ship, which is not required by law, and the place where the owner or administrator of the ship is located. The place of taxation is the place where the insurance agency pays the vessel tax on its behalf. It is important to note that, since the insurance agency engaged in the compulsory insurance service for motor vehicle traffic accidents is the contributor to the motor vehicle ship tax, the taxpayer is required to pay the motor vehicle tax in conjunction with the compulsory insurance service for motor vehicle traffic accidents, and to provide proof of the completion of the motor vehicle tax if he has already declared himself to have paid the tax。
In particular, taxpayers are reminded that next year will be the first year of operation of the ship tax act and are required to provide, in accordance with the relevant provisions of the motor vehicle tax act and implementing regulations, appropriate documentation reflecting tax-related information, such as emissions, the quality of preparation, the number of authorized passengers and other information requested by tax authorities on the basis of actual needs。
When a taxpayer carries out registration and periodic checks of motor vehicles, the traffic administration of the public security organ carries out checks on the taxing of motor vehicles, and does not follow procedures for failure to provide proof of tax or tax exemption in accordance with the law。
The vessel tax is declared on an annual basis and is calculated on a monthly basis with a lump sum payment. The time limits for the filing of tax are set by the people's governments of the provinces, autonomous regions and municipalities directly under the central government。
The time when the tax obligation for the vessel is incurred is the month in which ownership or management of the vessel is acquired, whichever is the month in which the invoice for the vessel or other supporting documents are purchased. For newly acquired vessels in 2012, the current year's taxable amount is calculated on a monthly basis as of the date on which the tax obligation arose, and the taxable amount is divided by 12 times the number of months taxable。
Question: what is the tax authorities doing to reduce the tax burden on taxpayers
With a view to facilitating tax collection by taxpayers and effectively reducing their burden, the tax authorities, taking into account the practical difficulties faced by taxpayers, have made the following two provisions:
First, the taxpayer pays a vessel tax in conjunction with the compulsory insurance for motor vehicle traffic accident liability, and the place where the insurance institution is located is the place where the ship tax is paid. This would facilitate the payment of tax obligations by the owner while purchasing mandatory motor vehicle accident liability insurance, save taxpayers time and reduce costs. In cases where the insurance agency has paid the vessel tax on its behalf, the taxpayer is no longer required to declare the vessel tax information to the competent tax authority in the place of registration。
Second, the taxpayer has provided proof of the relevant tax information after the implementation of the ship tax act, which may no longer be provided in subsequent years。
