According to the instructions of the Third Plenary Session of the 18th Central Committee, the consumption tax reform will be carried out in three aspects: expanding the scope of collection, adjusting the collection process, and adjusting the tax rate structure. At present, the most important concern in the automotive field is which end of the levy of the consumption tax should be transferred to?
The new round of tax reform is having a subtle influence on the auto industry. On January 15, Bai Jingming, deputy director of the Institute of Fiscal Science of the Ministry of Finance, revealed at the "2015 China Car Dealer Development Forum" that the new round of tax reform of the central government has been launched, and the automobile industry is a focus of attention in the consumption tax reform. The main idea is to "reduce the tax burden."
According to statistics from the China Association of Automobile Manufacturers, China's automobile production and sales in 2014 were 23.72 million and 23.49 million, respectively, and continue to maintain a leading position in the global market. The automobile industry accounts for an increasing proportion of national taxes.
According to Bai Jingming, in 2014, the state estimated tax revenue of 12 trillion yuan. From the perspective of product varieties, automobile tax is second only to tobacco and refined oil, which is more than 600 billion yuan. Among them, the proportion of tax revenue from automobile sales and manufacturing is the largest, and the value-added tax alone is close to 200 billion yuan, while the contribution of vehicle consumption tax is more than 80 billion yuan.
At present, the country's new round of tax reform has been launched. Whether it is the change of business tax into value-added tax or consumption tax reform, the tax burden of car companies will be alleviated. "Where, the reform and energy increase will reduce the operating costs of the car companies, and if the consumption tax is transferred to the wholesale or retail links, the car manufacturing enterprises will be much easier." Bai Jingming said.
This reform direction is now highly concerned by car dealers. It is understood that the National Federation of Industry and Commerce Automobile Dealers Chamber of Commerce is currently drafting proposals for the reform of the automobile tax system on the status quo of dealers. "We hope to provide timely feedback to the Treasury Department of the Ministry of Finance, from the perspective of the car dealer industry, to help them formulate the next fiscal policy," said Xin Ning, executive vice president of the National Federation of Industry and Commerce Automobile Dealers.
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