第0401讲车辆购置税车船税印花税create

01车辆购置税：VehiclepurchasetaxTaxonvehiclesandvessels计税价格：Assessableprice印花税：Stamp产权转移书据：Documentfortransferofpropertyright营业账簿：Businessaccountbook权利、许可证照：Certificatesevidencingrightsorlicenses按件定额：Fixedamountperdocument副本或者抄本:Duplicatesorcopies应纳税凭证:Taxabledocuments票面金额:FaceamountFailuretoaffixtaxstampsortoaffixaninsufficientamountoftaxstampsTaxpayersofvehiclepurchasetaxrefertounitsandindividualswhopurchaseautomobiles,trams,trailersandmotorcycleswithexhaustcapacityexceeding150ml(hereinafterreferredtoastaxablevehicles)withintheterritoryofthePeople'sRepublicofChina.Purchaseofself－usedtaxableTheassessablepriceofataxpayerpurchasingaself-usedtaxablevehicleshallbethetotalpriceactuallypaidbythetaxpayertotheseller,excludingtheVATImportedself－usedtaxableSelf－usedimportedcarsThecompositeassessableprice＝（Customsdutiablevalue＋Customsduty）/（1－Taxrateofconsumptiontax）Self－usedimportedtruck（non－consumptiontaxtaxablegood）Thecompositeassessableprice＝Customsdutiablevalue＋CustomsSelf－usedvehiclesofforeignembassies,consulatesandinternationalorganizationsstationedinChinaandtheirdiplomaticpersonnelareexemptfromvehiclepurchasetax.Non－transportvehicleswithfixeddeviceareexemptfromvehiclepurchase考点二车船税intheListofVehicleandVesselTaxwhichattachedintheVehicleandVesselTaxLawwithintheterritoryofthePeople'sRepublicofChina.ComputationoftaxamountTheamountoftaxpayableintheyearofthepurchaseofavehicleorvesseliscalculatedonmonthlybasisfromthemonthofthetaxobligationTheamountoftaxpayable＝（theamountoftaxpayableofayear÷12）×taxablemonthsForthevehicleorvesselwhichhaspaidthevehicleandvesseltaxandbeentransferredownershipinthesametaxyear,notaxshouldbepaidandnotaxrefundTaxcollectionThetimeoftheobligationofthevehicleandvesseltaxisthemonthofobtainingtheownershipofthevehicleortherightofmanagement.考点三印花税ThefollowingcategoriesofdocumentsshallbetaxablePurchasesandsales,theundertakingofprocessing,surveyanddesignofconstructionengineering,contractingforconstructionprojects,propertyleasing,commoditytransport,warehousing,loans,propertyinsurance,technologycontracts;DocumentsfortransferofpropertyBusinessaccountbooks;CertificatesevidencingrightsorThefollowingdocumentsshallbeexemptfromstampDuplicatesorcopiesofdocumentsonwhichstamptaxhasalreadybeenpaidInterestfreeanddiscountloancontractsshallbeLeasecontractsignedbetweenindividualsandadministrationdepartmentofrealestateforlivingshallbeexempt.InsurancecontractforagricultureandanimalhusbandryshallbeLeasecontractforcollegestudentapartmentsignedwithcollegestudentsshallbeStamptaxrelatedtopublicrentalhousesbuiltandmanagedbyoperatingunitsofpublicrentalhousesshallbeexempt.PartiestotheandsalesIncludingcontractsforsupply,advancedpurchase,combinedmanufacturing,purchasetrade,barter,Includingcontractsforprocessing,specialorders,repair,renovation,printing,advertisingsurveying,StampingPartiestotheSurveyIncludingcontractsforsurveyanddesign0.05%PartiestotheIncludingcontractsforconstructionandinstallation0.03%PartiestotheIncludingcontractsforleasingofbuildings,vessels,aircraft,motorvehicles,machinery,appliancesandotherLessthanPartiestotheYuantostamped1Includingcontractsforaviation,railwaytransportation,maritime0.05%ofthetotheWheretheareusedtransportation,waterways,roadjointdeliveryshallmadetoasincasetotheIncludingcontractsforwarehousingandsafekeeping0.1%oftheareusedasshallbemadetoasincaseforloanIncludingcontractsforloanenteredbybanksandotherfinancialorganizationsandborrowersexceptinterbankloan0.005%usedasshallbemadetotheasincaseproperty,duty,guaranteeandcreditundertakings,etc.1‰贴花0.1%oftheusedasshallbemadetoasasinthecaseofIncludingcontractsfortechnologydevelopmentandtransfer,consulting,service,PartiestotheIncludingtransferdocumentsforpropertyownershipandcopyrights,trademarkrights,patents,therighttotheuseproprietarytechnology,landuserightsalecontract,landusePartiesexecutingtherighttransfercommodityhousingsale5andbusinessoperationsbooksforamountoftheEntitiessettinguptheaccountbooksinandYuanandIncludingcertificatesof5YuanperReceiversoftheforforbuildings,businesslicensesforindustryandcommerce,certificatesforregistrationoftrademarks,certificatesofpatents,andlanduse金额开发费用与报酬金额之比为3:1。0.5‰、0.3‰、0.3‰；营业账簿