In routine, the boss encounters a few real problems, when understanding taxation policy, can seek advice from an accountant, share with accountant person of the same trades below a few, the boss compares 5 problems of the care at ordinary times:
1, how should calculate does plan duty unit have the car boat of mantissa to answer the amount of tax to be paid of duty of accept car boat?
Basis " total bureau of national tax Wu asks for the announcement that manages a certain number of problems about car boat duty " regulation, the plan duty unit such as length of body of car boat tax law and the quality of reorganize and outfit that apply byelaw to involve actually, net tonnage, a light boat, those who have odd amount in addition to the round number is uniform occupy duty of boat of solid computation car to answer according to the plan duty unit that contains odd amount in addition to the round number ratal. Computation reachs two should exceed after ratal is decimally but round withholds two fraction. Register certificate by the motor vehicle that registers hair of management department nucleus with car with the car or the capacity milliliter number that travel certificate place holds decides interval of the amount of tax to be paid.
2, the individual rents housing is used at handling official bussiness to the enterprise, should is the house property duty of house property collected by housing or be not housing to collect?
Basis " total bureau of Wu of tax of state of Ministry of finance hires housing, economy about cheap the announcement that applicable housing and housing hire concerned taxation policy " regulation, the individual is rental housing, not divisional utility, the tax rate that presses 4 ％ imposes house property tax. Without hire those who use other unit house property to answer duty unit and individual, according to house property duty of house property of the more than pay that be worth era.
3, the managing to bringing into the sources of energy, motor vehicle that uses list of model of new energy resources, whether should insurance device take the place of duty of boat of car of the capture that ask for era?
Basis " the announcement that China of total bureau of national tax Wu is sure to supervise administrative committee to receive acting capture to concern item about generation of duty of boat of motor vehicle car " regulation, after in Wu of tax of the Ministry of finance, state total bureau was in charge of a branch to publish the managing the sources of energy that enjoys policy of privilege of car boat duty, model list that uses new the sources of energy jointly with automobile industry, to bringing into the motor vehicle of model catalog, when insurance device sale makes strong narrow pass, the regulation of model catalog avoids the basis to ask for or reduce tax of the boat that collect a car.
4, does duty to pay taxes of town land royalities end how does time decide?
Basis " the announcement that total bureau of Wu of tax of state of Ministry of finance concerns an issue about royalities of land of town of house property duty " regulation: Taxpayer produces change because of the objective of house property, land or right condition and stop duty to pay taxes of town land royalities lawfully, its answer the computation of pay taxes money should end to produce change to the objective of house property, land or right condition that month end.
5, the individual buys an alone subterranean car, should pay agree tax? How much is tax rate?
Basis " tax of agree of People's Republic of China is temporary byelaw " regulation: Agree tax tax rate is 3, 5% . The applicable tax rate of agree duty, the according to our region actual condition inside the range that by government of people of province, municipality, municipality directly under the Central Government advanced money sets is affirmatory, sign up for total bureau of the Ministry of finance and national tax Wu to put on record.
6, the individual fetchs gain outside territory from which, inside what deadline should be pay taxes of individual income tax dealt with to declare?
Basis " law of individual income tax of People's Republic of China " , " law of individual income tax of People's Republic of China carries out byelaw " regulation, from the taxpayer that gain fetchs outside Chinese condition, after tax year cease churchyard of 30 days of indrawn China is in charge of a tax authority to deal with pay taxes to declare.
