"Regulate wealth distribution" or "new tax"? Obviously it is a property tax. Why is it taxed according to the value of displacement? Why not promote energy conservation and emission reduction in ways that increase fuel tax? There is still controversy over these issues surrounding the draft tax laws for the boat and boat industry.
Rule: No change in nominal tax rate of 2.0 liters and below
According to the current provisional regulations for travel tax and its implementation rules, small passenger vehicles shall be assessed on the basis of the tax amount from 360 yuan to 660 yuan.
In the first review draft of the Taxation Law for Vehicles and Vessels reviewed by the Standing Committee of the National People's Congress in October last year, it was revised to divide passenger vehicles into seven gears according to the displacement, and to collect taxes according to the size of the exhaust gas, which ranges from RMB 60 to 5,400. yuan.
However, in the solicitation of opinions, the public generally reflected that the amount of travel tax revenue in the first-party review was excessively raised, and it was recommended that it be properly reduced after a more detailed calculation.
The revision plan proposed in the second review draft of the draft is that the seven-speed standard remains unchanged, but the reduction in the tax rate of 2.0 liters and below is significantly reduced. Specifically, the annual base tax amount below 1.0 liters (inclusive) remains unchanged, and is still 60 yuan. To 360 yuan; the annual base tax from 1.0 liters up to 1.6 liters (inclusive) is reduced from 360 yuan to 660 yuan in the first review draft to 300 yuan to 540 yuan; the annual base tax from 1.6 liters up to 2.0 liters (inclusive) The amount of RMB 660 to 960 stipulated in the first review draft is reduced to RMB 360 to RMB 660.
There is also an adjustment to the tax amount from 2.0 liters up to 4.0 liters inclusive. The amended draft rule provides that the tax from 2.0 liters up to 2.5 liters (inclusive) is from 660 yuan to 1200 yuan; the tax from 2.5 liters up to 3.0 liters (inclusive) is from 1200 yuan to 2400 yuan; from 3.0 liters up to 4.0 liters (including The amount of tax is from 2400 yuan to 3600 yuan; the tax above 4.0 liters is still from 3600 yuan to 5400 yuan.
In the deliberation of the Standing Committee of the National People's Congress yesterday, Zhang Binglin, deputy chairman of the NPC Law Committee, disclosed that after the amendment, the nominal tax burden on passenger cars of 2.0 liters and less will not increase, and about 87% of passengers will use it. The car is included in this range.
Controversy 1: Why to abandon "price" and "quantity"
According to previous practice, a law is submitted to the Standing Committee of the National People's Congress for deliberation. It usually takes 3 reviews before it is finally approved. Experts generally believe that the tax law for vehicles and boats is likely to be passed in March and April of this year.
At present, the "Interim Regulations of the People's Republic of China on Vehicle and Vessel Taxes" governing the collection of passenger and boat taxes, passenger vehicles are taxed on the basis of the size of seats and models, and specific tax rates are determined by the localities in accordance with the provisional regulations and detailed rules for the implementation of travel tax. Therefore, some experts estimated that in the tax burden of large-displacement passenger vehicles, the highest difference in tax payment amounts to about 15 times.
The draft defines the new version of the vehicle tax as a property tax, but levies the tax on the amount of emissions and the value of the vehicle is abandoned. Therefore, there is a voice that the purpose of its legislation is not clear enough. In addition, the same displacement of the vehicle, the value may also be several times.
In an interview with the “Daily Economic News†reporter, the deputy director of the Taxation Research Institute of the State Administration of Taxation, Dr. Dong Dongsheng, said that in the actual sales process of each brand model, due to the impact of promotions and seasonal factors, there may be a large spread. This brings considerable difficulty to the price-based levy. "The most convenient and most operable way is to levise by displacement."
Xie Xuren, Minister of Finance, explained in his draft statement that the number of vehicles and ships is large and dispersed among millions of households, and the assessment of value is difficult to operate. In order to facilitate the collection and management, taxation by exhaust volume is adopted. According to the analysis of the person in charge of the Taxation Department of the Ministry of Finance, there is a positive correlation between the volume of vehicle exhaust and its value, with a correlation of 97%.
Zhongshi, a well-known automotive analyst, told reporters that the new approach has made progress in subdividing taxation links, opening up tax gaps in the remaining links due to different vehicle displacements. He expects that the two steps will be superimposed in the future. "Quantity and price" constitute a double standard for taxation.
Controversy two: Will increase the burden on residents
For the general public, the reduction in the tax on vehicles and boats is almost negligible compared to the increase in fuel prices. The large-displacement, luxury car brands will not have a big impact on sales due to policy adjustments.
As a result, the reduction of the tax burden on car ownership, the increase of tax burden on car use, and the assumption of more energy-saving and emission reduction functions on vehicle and boat taxes are also among the controversial issues.
Zhai Dongsheng said that it cannot be simply considered that "the method of taxation by displacement is not enough to "rob the poor and help the poor"". He believes that the vehicle and boat tax is levied during the ownership of the vehicle, and the fuel tax is the tax levied on energy consumption during the use of the vehicle.
He further explained that the new version of the vehicle tax is integrated with environmental protection factors and international practice is also developing toward the direction of environmental taxes. Both the fuel tax and the vehicle and boat taxes are not the same. It is from two aspects that they urge the citizens to develop environmental awareness.
Experts interviewed by the reporters of the "Daily Economic News" said that after the revision, the second reviewer made more owners enjoy lower taxes. Zhang Bolin also pointed out that according to the draft of the second review, the tax revenue of the stocks of vehicles and boats was basically the same as the original income.
Zhong Shi believes that the second reviewer has considered more of the ordinary people's feelings and reduced the tax revenue to a level acceptable to ordinary families. For high-spending large-displacement vehicles, it can have a “containment†effect, reflecting the economic significance of taxes. However, he believes that China's vehicle consumption has already had a consumption tax only in terms of displacement.
Zhang Bin, director of the Taxation Research Office of the Academy of Social Sciences, said that while the taxation of vehicles and boats has little significance for fiscal revenue, it still affects the choice of car buyers in terms of the marginal effect, so as to achieve the regulatory role of the policy.
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