Most families have cars in their lives, so the insurance unit will collect and pay the vehicle and vessel tax every year when they pay the compulsory insurance. Do you know how much the vehicle and vessel tax needs to be paid? Today I will share with you:

First, According to the provisions of the Vehicle and Vessel Tax Law, the obligatory duty payer of vehicle and vessel tax refers to the owner or manager of vehicles and vessels (hereinafter referred to as "vehicle and vessel") within the territory of the People's Republic of China.
The scope of vehicle and vessel tax includes:

(1Motor vehicles and ships that should be registered with the administrative departments of vehicles and vessels according to law;

(2Motor vehicles and ships that are not required to be registered with the vehicle and vessel administration department and run or operate in the premises of the unit according to law.

2. The specific applicable tax on vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the range of tax prescribed in the Schedule of Vehicle and Vessel Tax Items attached to this Law and the provisions of The State Council.

Iii. Calculation of tax payable

Tax payable=Annual tax payable÷12)×Number of taxable months

Number of taxable months=12-Time of occurrence of tax liability (take month)+1

Case: Wang2020years4month3Day to buy an Audi car. The province stipulates that the annual vehicle and vessel tax applicable to each passenger vehicle with the displacement is960Yuan, how much vehicle and vessel tax should be paid in that year

()1(The car2020Annual number of taxable months=12-4+1=9A month;

(2The car was subject to vehicle and vessel duty that year=960/12×9=720(Yuan).

Four, warm tips

(1) They do not have to declare and pay the vehicle and vessel tax alone, but the insurance company collects and pays the tax on behalf of the insurance company when they pay the compulsory insurance to the insurance company every year, and issues the tax receipt.

(2The date of payment of vehicle and vessel tax shall be the month in which the ownership or management right of vehicle and vessel is acquired

Five: Policy basis

(1Vehicle and Vessel Tax Law of the People's Republic of China

(2Regulations of the People's Republic of China on the Implementation of the Vehicle and Vessel Tax Law

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.