The Measures for the Administration of Vehicle Purchase Tax Collection promulgated by the State Administration of Taxation shall be officially implemented on February 1, 2015. According to the new regulations, from this month, the market price information provided by the dealers of 4S stores will be an important basis for the collection of automobile purchase tax. For consumers, the cheaper they are, the less likely they are to pay some taxes.
Application deadline: Both tax payment and tax exemption have two months. According to the new regulations, if a taxpayer purchases a self-use taxable vehicle, it shall file a tax within 60 days from the date of purchase; if the taxable vehicle is imported for self-use, it shall be from the date of import. If the goods are self-produced, donated, awarded, or otherwise obtained and used for taxable vehicles within 60 days, they shall be declared tax within 60 days from the date of acquisition. If the duty-free condition of the duty-free vehicle disappears due to the transfer or change of use, the taxpayer shall re-declare the tax payment to the competent tax authority within 60 days from the date of the disappearance of the tax-free condition. If the duty-free vehicle is transferred, but it is still subject to tax exemption, the transferee shall re-declare the tax exemption within 60 days from the date of purchase or acquisition of the vehicle.
Tax basis:
According to the price provided by the dealer, it is the car owner's most concerned about how much the car is paid. It is worth mentioning that the new tax has been applied to the taxable calculation method of the vehicle purchase tax and the minimum taxable price. Adjustment. Through this adjustment, it is possible to promote the reform of the vehicle purchase tax collection and management model and better serve taxpayers. It stipulates that the taxpayer purchases the taxable vehicle for personal use, and the taxable price is the total price and price paid by the taxpayer to the seller for the purchase of the taxable vehicle (the fund, fund collection fee, liquidated damages and The handling fee, etc., does not include the insurance premium charged to the purchaser by the seller’s insurance agent, and the vehicle purchase tax and vehicle license fee paid by the purchaser to the purchaser, and does not include the VAT tax.
In the previous vehicle purchase tax collection regulations, the minimum tax price was mainly determined based on the vehicle price information provided by the motor vehicle manufacturer. This new method adds the price information provided by the dealer as the verification basis. "In this way, it will be more flexible in the collection of car purchase tax, because there are various concessions in the car market, people often buy cars at a lower price than the manufacturer's standard price." Industry insiders pointed out that once the market sales price becomes an important one For reference, avoid a one-size-fits-all approach, and the lower the price of the car when buying a car, the less tax will be paid.
Imported vehicle collection:
Have the lowest taxable price to prevent "drilling"
The taxable price of taxable vehicles imported by taxpayers for their own use is the sum of customs duty-paid prices, customs duties and consumption taxes. However, if the price of the imported car purchased is lower than the minimum tax of the same type of vehicle, the tax bureau will give a minimum taxable price; if the price specified by the taxpayer's effective price certificate is obviously low, the competent tax authority has The right to check the taxable price of taxable vehicles, thus avoiding tax evasion.
In addition, the taxable price of taxable vehicles that are self-produced, donated, awarded or otherwise obtained and used by taxpayers shall be determined by the competent tax authorities with reference to the minimum taxable price of the State Administration of Taxation.
Tax refund management:
The new regulations for refunding the vehicle to the dealer may also indicate that the vehicle that has paid the vehicle purchase tax is returned to the manufacturer or dealer, and the non-transport vehicle with the fixed device that meets the tax-free conditions but has been taxed, other basis Where the laws and regulations stipulate that the tax should be refunded, the taxpayer is allowed to apply for tax refund.
The State Administration of Taxation has not approved the minimum taxable price of the vehicle, and the taxable price is the price indicated by the effective price certificate provided by the taxpayer. If the price indicated in the effective price certificate is obviously low, the competent tax authority has the right to verify the taxable price of the taxable vehicle. Imported old cars, vehicles damaged by force majeure factors, vehicles stocked for more than 3 years, test vehicles traveling more than 80,000 km, etc., the taxable price is the price at which the taxpayer is provided with a valid price certificate. The taxpayer is unable to provide a valid certificate for the vehicle, and the competent tax authority has the right to verify the taxable price of the taxable vehicle.
Air Shower Room And Cargo Shower Room
Application
Air shower is the necessary purification equipment for personnel to enter the clean room and dust-free workshop. It has strong universality and can be used with all clean rooms and clean workshops. When the staff enters the workshop, they must pass this equipment, with strong and clean air, sprayed from all directions by the rotating nozzle to the person, and effectively and quickly removed the dust, hair, hair debris and other debris attached to the clothes. It can reduce the pollution problem caused by people entering and leaving the clean room. The two doors of the air shower room are electronically interlocked, which can also act as an air gate chamber to prevent external pollution and unpurified air from entering the clean area. Prevent the staff from bringing hair, dust and bacteria into the workshop to meet the strict dust-free purification standards of the workplace.
Structure
1. The air shower room is composed of several parts, such as box body, stainless steel door, high efficiency filter, air blower, distribution box and nozzle.
2, the box is made of high quality steel plate, surface electrostatic treatment, beautiful and generous, the inner bottom plate is made of stainless steel plate friction resistance, easy to clean.
3, the main material and dimensions of the box body can be customized according to customer requirements.
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