How do you purchase a second - hand truck to obtain tax payment certificate for vehicles? How to deal with vehicles that have not been approved for the lowest taxable price? The Taxation Service Department of the State Administration of Taxation has recently solved the hot issues of tax consultation in the near future.

★ How to purchase a used car?

According to relevant regulations, the Tax Service Division explained that from January 1, 2012 onwards, when purchasing a used aerial vehicle, the purchaser should ask the original vehicle owner for the “Vehicle Purchase Tax Duty Certificate”.

"To purchase a used car that has already gone through the tax-exemption procedures for car purchase tax, the purchaser should go to the taxation authority to re-apply for taxation or tax exemption. If it fails to comply with the regulations, it should be handled in accordance with the provisions of the Tax Collection Management Law." The Tax Services Division also introduced.

★ How to deal with vehicles that have not been approved for the lowest taxable price?

Tax consultations have suggested that taxpayers failing to verify the lowest taxable prices of taxpayers when the taxpayer pays the tax on vehicle purchase is lower than the lowest taxable price of the same type of taxable vehicle, and there is no justification for the tax authorities. deal with?

According to reports, the lowest taxable price refers to the vehicle purchase tax calculated based on the vehicle price information provided by the vehicle manufacturer and with reference to the average transaction price in the market. "The taxpayer has not approved the lowest taxable vehicle for the Tax Administration." If the declared taxable price is lower than the lowest taxable price for the same type of taxable vehicle, and if there is no justification, the competent tax authority may tax it according to the minimum taxable price for the same type of vehicle that has been approved."

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