How to pay company vehicle and vessel tax
With the rapid development of the economy, more and more companies have purchased vehicles or ships for business operations. However, many companies are not clear about the vehicle and vessel tax payment procedures and precautions. This article will introduce in detail the company's vehicle and vessel tax payment methods, calculation methods and related precautions to help companies complete tax declarations efficiently.
1. Basic concepts of company vehicle and vessel tax
Vehicle and vessel tax is a property tax levied on vehicles and vessels traveling in my country. According to the Vehicle and Vessel Tax Law of the People's Republic of China, all companies and individuals who own vehicles or vessels are required to pay vehicle and vessel tax as required. As the owner of a vehicle or ship, a company must fulfill its tax obligations in accordance with the law.
2. Calculation method of company vehicle and vessel tax
The amount of vehicle and vessel tax is determined based on factors such as the type, displacement or tonnage of the vehicle or vessel. The following are the tax rates for common vehicles and ships:
| Vehicle/vessel type | Tax calculation basis | Annual tax amount (yuan) |
|---|---|---|
| Passenger cars (displacement capacity below 1.0 liters) | exhaust volume | 60-360 |
| Passenger car (displacement 1.0-1.6 liters) | exhaust volume | 300-540 |
| Passenger car (displacement 1.6-2.0 liters) | exhaust volume | 360-660 |
| Commercial vehicles (passenger cars) | Approved number of passengers | 480-1440 |
| Commercial vehicles (trucks) | curb weight | 16-120/ton |
| Ship (motorized ship) | net tonnage | 3-6/ton |
3. Company vehicle and vessel tax payment process
1.Determine the taxpayer: As the owner of vehicles or ships, an enterprise is the taxpayer of vehicle and ship tax. If the vehicle or ship is leased, the party responsible for the tax burden must be clearly stated in the contract.
2.Calculate tax payable: Based on the type, displacement or tonnage of the vehicle or vessel, refer to the table above to calculate the tax payable.
3.Choose payment method: Enterprises can pay vehicle and vessel tax in the following ways:
| Payment method | Operation process |
|---|---|
| Insurance company pays on behalf of | When purchasing compulsory traffic insurance, the insurance company will collect the vehicle and vessel tax on your behalf. |
| tax authority declaration | Declare and pay through the electronic tax bureau or go to the tax service office. |
| Online banking payment | Some banks support online payment of vehicle and vessel tax. |
4.Submit application materials: Enterprises need to prepare the following materials:
5.Complete payment: According to the selected payment method, complete the tax payment and keep the tax payment certificate.
4. Things to note about company vehicle and vessel tax
1.Payment time: Vehicle and vessel tax is collected annually, and enterprises must pay it before December 31 of each year. For newly purchased vehicles or ships, taxes must be declared in the month in which the registration certificate is obtained.
2.Reduction policy: Qualified new energy vehicles or energy-saving ships can enjoy vehicle and vessel tax reduction and exemption policies. Enterprises need to understand the relevant policies in advance.
3.late payment fee: Enterprises that fail to pay vehicle and vessel tax on time will be charged a late payment fee of 0.05% of the overdue tax on a daily basis.
4.Pay across regions: When a vehicle or ship is used in a different place, vehicle and ship tax must be paid at the place of registration.
5. Frequently Asked Questions
Q1: The company vehicle has been scrapped, do I need to pay vehicle and vessel tax?
A1: If the vehicle has been scrapped and deregistered, there is no need to pay vehicle and vessel tax.
Q2: Who pays the vehicle and vessel tax for the vehicles leased by the company?
A2: The party responsible for the tax burden should be clearly stated in the lease contract. If not specified, it is usually paid by the vehicle owner (lessor).
Q3: Can company vehicle and vessel tax be deducted before tax?
A3: Yes. The vehicle and vessel tax paid by the enterprise can be deducted as an expense before tax when calculating corporate income tax.
Summary
The payment of company vehicle and vessel tax is an important part of corporate tax management. By understanding the calculation method, payment process and precautions for vehicle and vessel tax, companies can efficiently complete tax declarations and avoid fines due to late or missed payments. It is recommended that enterprises regularly pay attention to changes in tax policies to ensure compliance operations.
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