This reporter Liuxiaolin Li Youjin "People's Daily Edition" (October 26, 2010 No. 05 Edition) at the 17th meeting of the NPC Standing Committee, which was held on 25th, was first brought to the attention of China's highest state authority for consideration of the draft tax law. Commissioned by the State Council, the Minister of Finance, Xuren to the meeting, pointed out that in December 2006, the State Council abolished the "travel licence to use the provisional Regulations" and "the People's Republic of China Travel Tax Regulations", enacted the "People's Republic of China Travel Tax regulations" (the current Regulation). Since the implementation of the existing regulations since January 1, 2007, good results have been achieved. Travel tax is local taxes, 2009 total income of 18.65 billion yuan. From the temporary regulation to the legal "background" in China's current 19 taxes, only the individual income tax and enterprise income tax enacted the law, the remaining 17 taxes are based on administrative regulations. In the December 2006, the State Council made a uniform and applicable temporary regulations for travel and transport tax in both internal and external, and achieved some achievements in the aspects of fair taxation and standardizing tax administration, but it also exposed such problems as narrow taxation scope, scientific tax basis and tax rate design, insufficient function of tax regulation, and strengthening of tax collection "Draft" compared with the current regulations, the draft further improved the scope of taxation and tax basis, adjusted the tax burden structure, standardize the tax concessions, strengthen the means of collection and management. Making travel tax law is necessary to further improve China's travel tax system. To expand the scope of the tax, do not register the vehicle also tax "regulations" under the existing regulations, travel tax is the scope of taxation should be in accordance with the Travel Management department registration of the vehicle. No tax is levied on the internal operations of the units not required to be registered. "Bill" takes into account the travel tax as a property tax, from the tax fair, regardless of whether the vehicle should be registered with the management department, should be included in the tax scope. Accordingly, the bill no longer according to whether the vehicle should be registered to determine whether to pay taxes, the provision: the law annexed to the "Travel tax" list of vehicles of the train ship units and individuals, for travel tax taxpayers. Exhaust volume is intended to be the tax basis for passenger cars according to the existing regulations and the implementation rules, the number of passengers with less than 9 of the small passenger car tax margin of 360 to 660 yuan, the specific applicable tax by the provinces, autonomous regions, municipalities directly under the central government to determine. Luxury cars and ordinary cars are taxed at the same tax rate, and they fail to fully embody the property tax nature of the travel tax and the proper regulation function. "Bill" as a property tax, tax basis theoretically should be the evaluation value of travel. But the number of vehicles and vehicles scattered in the tens of thousands of households, valuation difficult to operate. Some countries have a positive correlation between vehicle selection and vehicle value as a tax basis. According to the emission tax can basically reflect the property tax of the travel tax, reflect the policy of encouraging the use of low energy consumption, low emissions of small displacement vehicles, from the point of view of management also has a strong operability. Accordingly, the bill will be the tax basis for passenger cars, by the existing unified levy, adjustmentFor the breakdown by the size of the exhaust volume. 1.6 Liters of passenger tax will be higher than the "background" at present, China's economy is in a period of rapid growth, residents ' income growth is very fast, cars gradually enter the family. According to statistics, in 2009 China's auto production and sales were more than the United States, now the total number of vehicles in the whole society has reached 186 million, becoming the world's second largest vehicle-holding country after the United States. However, the rapid growth of automobile production and consumption is facing the constraints of oil shortage, traffic congestion and air pollution. "Draft" in order to better play the regulatory function of travel tax, reflecting the policy orientation of automobile consumption, the draft tax burden on passenger cars (with less than 9 passengers), which accounts for about 72% of the total number of automobiles, has been reduced, unchanged and improved according to the size of the engine exhaust: (i) 58% of total passenger cars The amount of the tax is reduced or kept unchanged with a small displacement vehicle of about 1.6 litres and below. (b) For medium-displacement vehicles, which account for about 39% of the total volume of the existing passenger cars, the level of the current 360 to 660 yuan is suitably adjusted. (c) The larger and larger displacement vehicles, which account for about 3% of the total amount of the existing passenger car, are higher than the current tax margin of 360 to 660 yuan. In addition, the bill increases the amount of tax on commercial buses carrying more than 9 people. The current amount of tax on goods vehicles is still unchanged at $16 per tonne to $120. To support the development of vehicle suspension, the trailer shall be levied at 50% of the current equivalent tax on goods vehicles to be reduced by the duty of goods vehicles. New energy vehicles are expected to tax exemption "regulations" provisions of the existing regulations: provinces, autonomous regions, municipalities directly under the central government can be given to the public transport bus regularly reduced, tax-free concessions. "Draft" on the above basis to increase the provisions: for energy conservation, the use of new energy and travel can be reduced, tax-free, for serious natural disasters affecting the tax burden and other special reasons for the need to reduce, tax-free, can be reduced, tax-free; the people's Government of provinces, autonomous regions and municipalities under the municipality Motorcycles, tricycle cars and low-speed trucks that are owned by rural residents and used mainly in rural areas are regularly reduced and exempted from travel tax. Of particular concern is that the draft provisions for high-energy, high pollution of the travel and transport, according to the provisions of the State Council to increase travel tax. In addition, in order to improve the levy effect and prevent the loss of tax sources, the draft also stipulates: The traffic management Department of the Public security organs in the handling of vehicle registration and regular inspection procedures, the failure to submit the tax or tax exemption certificates of vehicles, not registered, not to the inspection of qualified signs.
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