The so-called vehicle and ship tax refers to a property tax that is calculated and levied on vehicles and ships that should be registered in the public security, transportation and other management departments in my country in accordance with the law, according to their type, in

Original: Accountant Xiao He’s tax words

The vehicle and ship tax that concerns the interests of hundreds of millions of car owners has just introduced a new tax reduction policy.

The so-called vehicle and ship tax refers to a property tax that is calculated and levied on vehicles and ships that should be registered in the public security, transportation and other management departments in my country in accordance with the law, according to their type, according to the prescribed tax basis and annual tax amount standards.

Simply put, as long as you have a car owner, whether it is a unit vehicle or an individual vehicle, you must pay vehicle and ship tax every year when you take out compulsory traffic insurance.

However, this tax cut mainly targets six types of vehicles:

1, passenger cars with a minimum of 1.0 liters (inclusive) or less;

2, trucks;

3, trailer;

4, special operation vehicles;

5, wheeled special operation vehicles

6, motorcycles.

The specific tax reduction policy is: the annual tax amount per passenger vehicle with a temperature of 1.0 liters (inclusive) is adjusted from 120 yuan to 60 yuan, the annual tax amount per ton of truck curb weight is adjusted from 60 yuan to 16 yuan, the annual tax amount per ton of trailer curb weight is adjusted from 30 yuan to 8 yuan, the annual tax amount per ton of special operating vehicles is adjusted from 60 yuan to 16 yuan, the annual tax amount per ton of wheeled special machinery vehicles is adjusted from 60 yuan to 16 yuan, and the annual tax amount per ton of motorcycles is adjusted from 60 yuan to 36 yuan.

At the same time, according to the provisions of Su Zhengfa [2018] No. 136 and Su Shifa [2018] No. 89, the new vehicle and ship tax rate will be implemented from November 1, 2018.

Take Jiangsu as an example. Trucks with a curb weight of 2 tons used to pay 120 yuan in vehicle and ship tax every year, but now they only need to pay 32 yuan in vehicle and ship tax every year; motorcycle owners used to pay 60 yuan in vehicle and ship tax every year, but now they only need to pay 36 yuan in vehicle and ship tax every year, and the tax reduction is quite strong.

At the same time, car friends in Jiangsu who are involved in tax reductions please note:

1. The document stipulates that the new tax standard will be implemented from November 1, 2018;

2. Since the vehicle and ship tax is declared and paid annually, the original tax standard will still be implemented for car owners who have paid according to the original tax standard before October 31;

3. Since the Jiangsu regional collection system was maintained on November 27, 2018, car friends who have paid according to the old tax standard between November 1 and November 27, 2018 can enjoy the new tax standard. The overpaid tax can be applied for tax refunds. In the near future, you can consult the insurance company that handles compulsory traffic insurance for tax refunds.

No need to worry about car owners who are not in Jiangsu. Since the vehicle and ship tax tax standard is stipulated by each province, the tax reduction policy is also issued by each province. Please pay attention to the local notification .