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  • 购置税法实施半月4S店探访:买车能省多少钱?

    “7月买车有车辆购置税优惠!”

    进入7月,有不少消费者接到了4S店的电话,背景就是7月1日起,《车辆购置税法》正式实施。其中,最引人注目的是取消了最低计税价格,按裸车成交价缴纳车辆购置税。

    如今,政策实施半个月,给消费者购车带来了怎样的改变?

    买10万的车少交1700多元车辆购置税

    “我买了辆优惠之后价格10万的车,因为不用按指导价交车辆购置税,所以少掏了1700多元。4S店之前说等到7月买车会有优惠,果然没错!”

    河南郑州的陈先生此前听4S店销售说《车辆购置税法》7月1日实施,于是选择了持币待购,少交的税让他成为《车辆购置税法》的首批受益者。

    《车辆购置税法》明确,消费者购买车辆的应缴税款将取决于实际支付金额,也就是俗称的裸车成交价,购置税税率为10%,同时,计税价格不包括13%的增值税。

    某别克4S店销售人员给中新网记者算了一笔账:以别克英朗18T自动精英型这种优惠力度较大的车型为例,厂家指导价为135900元,门店销售优惠45000元,消费者实际支付90900元。

    新政实施前消费者要交的车辆购置税为135900÷(1+13%)×10%=12026元,新政后则为90900÷(1+13%)×10%=8044元,相比之下能够为消费者节省3982元。

    “车辆一般以低于厂家指导价的价格成交,但是之前纳税是按照指导价交税,其实是多交了一笔钱。”该销售人员表示。

    对比之前的《车辆购置税暂行条例》,7月1日起实施的《车辆购置税法》中取消了对价外费用收取购置税。

    什么是价外费用?业内人士解释,主要是指销售价格以外向购买方收取的手续费、运输装卸费、代收款项、代垫款项等。

    即是说,“如果在购车过车中产生了这些费用,按照之前的暂行条例也是要缴税的。现在,取消价外费用能够在一定程度上为消费者省钱。”

    取消最低计税价,能否省钱分情况

    值得注意的一点是,《车辆购置税法》取消了最低计税价。

    “此前,最低计税价格是由厂商报备,国家税务总局参照市场平均交易价格来进行核定的。每款车的最低计税价格是多少,消费者并不清楚,而《车辆购置税法》实施后,按照消费者买车时支付给经销商的全部价款来计算应纳税额,具体花多少钱一目了然。”有业内人士表示。

    “很多时候,消费者买车时都有大量的优惠,实际成交价格是低于最低计税价格的,但是在缴税时却要按照最低计税价格进行交税,这就让消费者多花了钱”。

    因此新政实施后能否比之前省钱,主要取决于车辆优惠价格是否低于此前的最低计税价格。

    “比如我7月之前卖掉的厂商指导价269800元的奔驰ELA200,实际成交价为209800元,如果按照实际成交价计税,应该缴纳18566元,但消费者实际缴纳了19000元。这就是因为在新税法实施之前,如果成交价低于最低计税价,也要按最低计税价来交税。7月1日之后取消了最低计税价,按照实际成交价缴税就可以了。”北京朝阳某奔驰4S店经理秦先生向记者介绍。

    退车可退税,12万元的车用2年可退8千多元

    为了更好地保护消费者利益,《车辆购置税法》还新增了退税条款。纳税人将已征车辆购置税的车辆退回车辆生产企业或者销售企业,可以按照有关规定向主管税务机关申请退还车辆购置税税款,应退税额不得为负。

    退税额以已缴税款为基准,自缴纳税款之日至申请退税之日,每满一年扣减百分之十。

    例如,消费者购买了一辆12万元的车,缴纳了10619元的车辆购置税,如果在使用2年后因某种原因需要退车,还可以申请退还部分车辆购置税,退还的款项为10619×(1-2×10%)=8495元。这对于消费者来说是一大利好。

    新规同时明确,车辆购置税实行一次性征收,只在购置环节征收。对购置已征车辆购置税的车辆,也就是二手车,不再征税。但如果购买的是免税、减税车辆,如果因为转让、改变用途等原因不再属于免税、减税范围的,应当在办理车辆转移登记或者变更登记前缴纳车辆购置税。

    4S店乱收费的“障眼法”难行得通了

    此前发生的西安奔驰女车主维权事件,让汽车经销商的收费乱象展现出来。其中之一,就涉及到商家在帮助消费者缴纳购置税时打出的“障眼法”。

    业内人士介绍,在激烈的市场竞争中,很多4S店会以代办上牌手续等作为增值服务,这其中就有利可图。以一款发票价为10万元的车为例,在实际缴纳购置税时需要扣除13%的增值税,购置税应以8.7万元为基础进行缴纳,税率10%需要缴纳8700元。

    而商家代收代缴车辆购置税时,却会以10万元来计算,据此向消费者收取1万元。“消费者一般看不到缴税发票,也不知道交了多少钱。很多消费者也不知道怎么算,这之间的差额就被经销商拿走了。”某4S店销售经理透露。

    全国乘联会秘书长崔东树认为,新的车辆购置税政策规范了计税价格的制定标准,明确了消费者买车时的计税价格,依据购车的实际价格为准,使过去计税价格偏高的问题得到有效改善,有利于保护消费者的权益,促进消费者购车的成本进一步降低。

    但这也带来一个问题:车辆购置税计税价格取决于机动车销售统一发票上注明的销售价格,会不会出现发票低开偷税的情况?

    对此,武汉市税务局工作人员表示,对于车购税的征收,从“暂行条例”升级为“法”,经销商故意低开销售发票存在违法风险;同时,税法的实施本身意味着税务部门的风险防控工作将更加严密。纳税人缴税后的发票金额会在系统内进行自动比对,并推送相关风险数据,税务部门会根据风险数据进行分析,依税收征管法进行处理。

    购置税新规等影响下,汽车销量会提升吗?

    7月的汽车市场除了《车辆购置税法》的实施,另一个背景是多地在清理了国五车辆库存之后,国六标准汽车成为市场的主打产品。

    在北京多家4S店,记者看到与6月底还在促销国五库存车辆不同,如今新车均贴有达到国六标准的标识。“我们6月集中清理了国五的库存,已经基本清完了,现在卖的都是国六车型。”销售人员告诉记者。

    中国汽车工业协会副秘书长师建华指出,从1月份至5月份汽车产销情况来看,受宏观经济、部分地区国六排放标准提前实施等因素影响,全国汽车产销处于低位运行,主要表现为市场消费乏力、消费者信心不足、观望情绪明显等。

    师建华认为,今年下半年,随着符合国六标准的车型不断增加,以及减税降费等一系列政策措施效果持续显现,加上国家发改委、生态环境部、商务部联合公布《关于印发〈推动重点消费品更新升级畅通资源循环利用实施方案(2019—2020年)〉的通知》的落实,将对乘用车市场起到积极促进作用,新能源汽车产销量也将会继续保持较快增长。

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