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【小远说税】—车辆购置税申报(APP版)

2024-12-09 11:01  


业务概述

在中华人民共和国境内购置汽车、有轨电车、汽车挂车、排气量超过一百五十毫升的摩托车(以下统称应税车辆)的单位和个人,为车辆购置税的纳税人,应当依照《中华人民共和国车辆购置税法》规定缴纳车辆购置税。

办理流程

即时办结

关联场景

场景编号场景顺序是否强制关联场景名称关联关系
1前序业务非强制发票开具在已经开出发票后,系统自动整理相关车购税所需的信息进行预填
2后序业务非强制税费缴纳缴款完成后,系统自动生成并展示税票及《车辆购置税完税证明(电子版)》

功能路径

  1. 【办&查】-【申报缴纳】-【车辆购置税纳税申报】。

  2. 应申报提醒进入办税功能。

  3. 通过首页搜索栏输入关键字查找出的“车辆购置税纳税申报”进入办税功能。

操作步骤

  1. 登录新电子税局后,点击【办&查】-【申报缴纳】-【车辆购置税纳税申报】功能菜单。

5b615065cd738ff534226358b186161

1)进入系统后,系统自动带出纳税人购置车辆应申报信息,勾选待申报的车辆信息。

IMG_256

  1. 纳税人可点击车辆对应卡片查看车辆详细信息。

IMG_256

  1. 纳税人确认勾选车辆申报数据是否完整正确,并补录挂牌地信息。

IMG_256

  1. 可点击底部计税明细查看对应车辆税款计算信息。

IMG_256

  1. 纳税人确认数据无误后,点击【提交申报】进入申报。

IMG_256

  1. 系统返回申报成功,纳税人可以进行立即缴款,完成本次申报涉及的税费款缴纳。

IMG_256

报送资料

无。

注意事项

  1. 纳税人应到下列地点办理车辆购置税纳税申报:

(1)需要办理车辆登记注册手续的纳税人,向车辆登记注册地的主管税务机关办理纳税申报;

(2)不需要办理车辆登记注册手续的纳税人,向纳税人所在地的主管税务机关办理纳税申报。

(3)所称纳税人所在地,是指纳税人机构所在地或者居住地。

  1. 申报完成后,若实纳税额为0,则自动生成车辆购置税完税证(电子版),并将完税证自动推送至公安机关。若实纳税额大于0,则在完成税费缴纳后自动生成车辆购置税完税证(电子版),并将完税证自动推送至公安机关。

  2. 车辆挂牌地根据企业生产经营地、自然人居住地、代办机构生产经营地带出区县级行政区划名称,本栏次支持手动修改选择。因车辆挂牌地的选择非常重要,请纳税人务必谨慎选择。

  3. 申报系统将根据纳税人合格证信息、发票信息自动判断是否享受车辆购置税的减免。

  4. 所称购置,是指以购买、进口、自产、受赠、获奖或者其他方式取得并自用应税车辆的行为。车辆购置税实行一次性征收。购置已征车辆购置税的车辆,不再征收车辆购置税。车辆购置税实行一车一申报制度。

常见问题

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