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调整部分税目税率。现行11个税目中,涉及税率调整的有小汽车、摩托车、汽车轮胎、白酒几个税目。1.小汽车。此次小汽车消费税调整的主要内容是:(1)将消费税对小汽车的分类与国家新的汽车分类标准统一起来,将小汽车税目分为乘用车和中轻型商用客车两个子目。(2)调整小汽车税率结构,提高大排量汽车的税率。对乘用车(包括越野车)按排量大小分别适用六档税率。对中轻型商用客车统一适用5%税率。这样就拉大了不同排量汽车的税率差距,加大了大排量和能耗高小轿车、越野车的税收负担,同时也相对减轻了小排量车的负
Adjust some tax rates. The current 11 tax items involving tax adjustments are cars, motorcycles, car tires, several liquor items. Car The main contents of the car consumption tax adjustment are: (1) Consumption tax car classification and national new car classification standards unified, the car tax is divided into passenger cars and light commercial buses two subheadings. (2) Adjust the tax structure of the car and raise the tax rate of the large-displacement car. Passenger cars (including SUVs) according to the displacement of the size of the six-speed tax. 5% tax rate applies to medium and light commercial passenger vehicles. This widened the tax rate differences between different displacement vehicles, increased large displacement and high energy consumption of cars, SUVs tax burden, but also relatively reduce the small displacement car negative