Luxury car price increase suspected of tax evasion

Although the hot landscape of the auto market was difficult to reproduce at the end of last year, the purchase of tight models required additional dealers to increase the price by several thousand or even tens of thousands or even more than ten thousand. Moreover, according to the newly revised “Administrative Measures on Collection of Vehicle Purchase Taxes”, in the future, when consumers buy a car, they will be handed over to the dealer’s car beauty fees, GPS installation fees, and even the line number increase fee and other out-of-pocket costs. The vehicle purchase tax must be paid together with the vehicle.

According to media reports, the State Administration of Taxation has recently conducted a study on the revision of the administrative measures for the purchase of vehicle purchase tax, and drafted the “Administrative Measures for the Collection of Vehicle Purchase Taxes” in accordance with the “Arrangement on the Administration of the Acquisition of Vehicle Purchase Taxes” in the 2011 Work Plan of the State Administration of Taxation. The first draft of the revised draft was issued and comments were solicited.

It is understood that since the 2001 edition of the “Administrative Measures” has no chapters, there are altogether 50 articles. This revision has organized, organized, and organized the original “Administrative Measures” according to the chapter format. The principle of sub-collection, application collection, and tax price management , tax relief management, follow-up management, penalties, and seven chapters of the Supplementary Rules. The original terms have been increased and deleted. A total of 65 revisions have been issued.

The main contents of this revision include nine items such as the unified invoice management of motor vehicle sales, the implementation of the minimum tax price management, the field vehicle inspection system, and the vehicle purchase tax payment certificate. Among them, the most noticeable and controversial issue is the provision for taxation of "out-of-the-money expenses" in a unified manner. According to the first draft of the revised draft, the "off-price expenses" at the time of car purchase will be uniformly included in the car purchase price. The "extra-price expenses" range includes three items such as car sales fee, decoration beauty fee, and fare increase fee.

Some consumers questioned this provision, saying that if the tax is imposed, does it mean that the dealers are authorized to increase prices and sell cars legally? Some people in the industry believe that the original price increase would be unreasonable. Now consumers are also required to pay for this part of the fare increase. This kind of provision actually increases the burden on consumers. Because according to the current 10% car purchase tax, if a car increases the price by 10,000 yuan, it means that it has to pay a purchase tax of 1,000 yuan, which further increases the burden on consumers. Some people in the industry also stated that, in accordance with the revised draft, dealers are required to issue all vehicle prices and out-of-money expenses on the same motor vehicle sales invoice, but this rule is more difficult to operate.

Expert opinion price tax revenue is "plugging in"

The analysis of tax experts believes that this provision in the revised version of the tax is mainly aimed at blocking the tax loopholes in the car purchase price increase.

Huang Hua, a professor of taxation at the Central University of Finance and Economics, said that in recent years, some dealers have adopted low-price and high-price-enhancing sales policies for some models, which resulted in the loss of tax revenue from sales that actually formed a markup. . She believes that the total tax in the revised draft specifically stipulates that the out-of-pocket costs are also uniformly priced and taxed. The main purpose is to avoid the loss of tax revenues and to plug the tax loopholes of vehicle purchase tax on “extra-money expenses”.

As to whether or not the factual recognition of the legalization of the purchase price increases was due to the provision, Huang Hua said that it cannot be understood this way. She stated that according to China's tax collection and management policy, there is also a clear provision on the taxation of extra-costs on VAT, business tax and other taxes, and it is not just on vehicle purchase tax. Therefore, this provision of the tax in the revised version is only determined from the perspective of improving tax collection and management and plugging tax evasion loopholes, and it has nothing to do with acknowledging whether or not the purchase price increases.