Last Wednesday, the Ministry of Finance and the State Administration of Taxation issued the "Notice on the Issues Related to the Consumption Tax on Super Luxury Cars". Since December 1, a 10% consumption tax has been imposed on ultra-luxury cars. The scope of collection is for each retail. Passenger cars and medium-duty commercial buses with a price of 1.3 million yuan (excluding VAT) and above.
The Ministry of Finance said that in order to guide rational consumption and promote energy conservation and emission reduction, with the approval of the State Council, from December 1st, the consumption tax will be imposed on the retail chain of ultra-luxury cars. In the notice, it is clear that on the basis of the current tax rate on the production (import) link, the consumption tax is imposed at the retail chain, and the tax rate is 10%. The notice also clearly stipulates that the range of ultra-luxury cars is for each car with a retail price of more than 1.3 million yuan.
Since the notice is announced on November 30 and the implementation date is December 1st, there will be a buffer period at the beginning of the implementation, leaving 5 working days for the taxpayer who has already booked the car but has not delivered the vehicle for the record. sale tax.
The notice stipulates that for the ultra-luxury car that has signed a car sales contract before November 30 (including) but has not delivered the physical object, the taxpayer has signed the contract within 5 working days from December 1 (inclusive). The automobile sales contract shall be filed with the competent tax authority. For the retail tax that is not levied on the record, and not filed and not filed within the prescribed time limit, the retail link consumption tax shall be levied.
Industry experts said that the 10% tax on the sales link will increase the consumer's sensitivity to the price of the car, which will significantly affect the sales of luxury cars. Aston Martin, Bentley, Ferrari, Lamborghini, Rolls-Royce, McLaren and other ultra-luxury car brands are selling all models at a price higher than 1.3 million. In addition, some of the imported models of luxury brands such as Mercedes-Benz, BMW and Audi sell for more than 1.3 million, but most of the imported models and all domestic models sell for less than 1.3 million yuan, so this part of the car brand is affected. Not big.
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