·Five questions about the tax reform of the automobile industry is difficult to reduce the burden on consumers

Some people say that it is a good time for the car tax reform, because the "central" has "willingness." Refused to the lover, the Ministry of Finance has taken into account the opinions of all parties, recognized the reasonable demands, and also carried out some work, some of which have been approved. "But (the auto industry tax reform) can finally go to which step is not easy to say." Because the tax reform has to face a lot of problems, not only limited to the media reform of the camp and the change in the taxation of consumption tax. The main purpose of starting a tax reform is not to reduce taxes and suppress purchase restrictions.
Recently, a report titled "The reform of the camp will increase the tax burden on the automobile manufacturing industry" was reprinted by major websites. Phoenix Motors did not agree after many investigations.
"The automobile industry as a manufacturing industry has long been included in the management of value-added tax. The impact of the reform of the insurance industry is very small, and there will be no major adjustments in the service industry such as the transportation industry." More than 20 years of industry experts told reporters.
How small is the “less impact”? Is it the case that the auto industry research department of CICC said that “there is no problem of the increase in the reform of the whole vehicle company”? Of course not, at least car companies also have a small amount of non-manufacturing income, there is also room for business tax reform.
"If the nationwide promotion of the reform of the camp is generally carried out, the tax requirements of the upstream and downstream enterprises of the entire industrial chain will be the same. Both the business tax and the value-added tax will help to rationalize the tax relationship. When the production costs are calculated and deducted, there are also A unified tax bill is used as a basis." The automotive industry seems to be looking more microscopic and detailed.
The research on the automobile industry of China Merchants Securities believes that: “After the increase in the camp, the deduction of the input tax amount of the whole vehicle enterprise will be expanded, so as to reduce the tax cost of the vehicle enterprise”. The so-called input tax here is mainly the input tax on plant, rent and service expenditure. According to the public data of the State Administration of Taxation, in 2014, the total amount of tax reduced by the original value-added taxpayers in various industries across the country due to the increase in the amount of input tax increases was 102 billion yuan.
“But considering that the main upstream enterprises that affect the finance of vehicle companies are component companies, and the same manufacturing industry, they are also within the scope of VAT tax management, so even in this respect, the tax reduction rate of vehicle companies is very small. "A senior tax accountant who asked not to be named analyzed it."
There is a peculiar phenomenon in our country: the automobile consumption tax is not collected in the consumption chain, but in the production process, the automobile manufacturing enterprise pays in advance. Therefore, it directly becomes the tax cost of the car enterprise and increases the burden on the enterprise. If the consumption tax can be moved out of the production chain, it is undoubtedly a major positive for the car companies. Therefore, the consumption tax reform is the voice of the automotive industry for many years.
Because of the levy in the production process, consumers do not know when they have paid the consumption tax, nor what the tax amount is, nor the tax receipt.
Imagine those consumers who bought more than 4.0L displacement cars from Land Rover, Jeep, Mitsubishi and other brands. What kind of psychological feeling would it be if they bought a car with 40% of the consumption tax?
“The taxation of consumption tax in the production chain violates the meaning of consumption tax.” Industry experts think so. Consumption tax is to guide consumption and increase government tax revenue. It is only levied on specific consumer goods, such as cigarettes, alcohol, firecrackers, cosmetics, refined oil, jewellery and jade, golf balls and golf clubs, yachts, wooden disposable chopsticks, solid wood flooring, etc. It is not difficult to see that the consumption tax has the characteristics of environmental protection and “robbing the rich”. When the consumption tax is levied in the production chain, the consumers will not realize it, and they will not be able to guide consumption.
For the automotive industry, how to change the consumption tax is the core issue of this round of tax reform, and the direction of consumption tax reform will have a profound impact on the entire industry chain.
The first is to change the taxation link. In theory, it should be directly moved to the consumption link, and consumers pay the bills personally. However, according to insiders, the Ministry of Finance also has many concerns. Because if it is levied in the retail of the terminal, it will be directly affected by consumers by superimposing a large tax of 10% of the tax rate, the vehicle purchase tax.
Some industry speculations that the consumption tax reform may also only take "halfway" and move to the wholesale chain. Based on this conjecture, the dealer industry is waiting for the near future, ready to go to the Ministry of Finance "petition." What's more, dealers are now at the forefront of industry adjustment. The consumption tax is very large. If it is collected at the wholesale chain, it is a “huge” tax and financial cost for the dealer.
Therefore, the direction and location of the consumption tax movement is still in the game of all parties.
If the consumption tax is moved to the end consumption segment once in place, the tax will be purchased. Many people may ask: "Consumption" and "purchase" are not a meaning? Why are you two different taxes?
With this question, the reporter interviewed the automobile tax experts. Because of the wide coverage, the other party could not disclose his name.
"Automotive consumption tax and vehicle purchase tax are inevitably subject to repeated taxation, because part of the purchase tax is also to regulate consumption. However, the consumption tax is regulated by the Ministry of Finance; the purchase tax is paid to the Ministry of Communications, which is a special tax, earmarked for raising transportation infrastructure. Construction and maintenance of funds. In fact, the Ministry of Finance is not willing to purchase tax extra."
It seems that if the consumption tax and the purchase tax are moved to the same link, it may face the call and question of "merging to eliminate similar items." So who should I eliminate? Who is the reduction? I am afraid that it is not easy to reconcile between the ministries.
Dong Yang, executive vice president and secretary general of China Association of Automobile Manufacturers, once criticized some cities that restricted purchases, pointed out that “some cities, on the one hand, actively promote various automobile manufacturing projects, on the other hand, they have adopted purchase restriction policies to limit automobile consumption.” How to change This contradictory phenomenon? His suggestion is to "increasing the tax revenue of local governments in the car sales segment."
The consumption tax is currently the national tax. If it is transferred to the sales side, it will be transferred to the local area and become a local tax. It will indeed fill the local finances.
This is inevitably compared with another local tax, the vehicle and boat tax. Consumption tax and vehicle and vessel tax are all based on the displacement rate ladder, but it is puzzling that the consumption tax displacement is greater than 1.0L and less than or equal to 1.5L is a grade, and the vehicle and vessel tax is greater than 1.0L and less than or equal to 1.6L is a grade. It seems that the difference is not big. People in the automotive industry know that 1.6L is an important watershed. There are a large number of models stuck in this line. It is very unreasonable to use 1.5L as the tax rate change node. Therefore, the consumption tax reform is not only a link issue, but the tax rate should also be adjusted.
A few days ago, a research expert from the Ministry of Finance believed that "if the consumption tax is changed from the car-enterprise link to the dealer link, since many dealers now sell at a price lower than the purchase price (losing money to sell the car), it may cause tax base change. Small, reduce consumption tax." Phoenix reporter believes that price upside down is not a normal phenomenon, and does not say that the future is likely to change, and relying on this to reduce the tax burden, it is a bit outside the door.
Frankly speaking, tax deductions are not a trend in car consumption. The increase in taxes and fees is a means used by many countries to alleviate traffic and environmental problems, such as the increase in fuel taxes, which everyone knows.
Under the pressure of environment and traffic, it is not realistic to reduce the automobile tax burden purely. However, reasonable structural adjustment of the tax rate and gradual reduction of unreasonable taxation are worthy of expectation and should be expected.
For example, some experts believe that the consumption tax rate is not reasonable according to the displacement. Consumption tax is mainly for luxury consumption. Today, cars are necessary household goods, especially for cars under 100,000. What luxury is there? Some luxury cars enjoy low tax rates because of low displacement. Therefore, while guiding the energy conservation and emission reduction, the consumption tax should also consider the price factor and consider the people's livelihood.
For example, if the vehicle and vessel tax is used as a property tax, should it also consider the price factor? Instead of just based on displacement? The issue of energy conservation and emission reduction can completely make the fuel tax bear the main role. In addition, since it is a property tax, with the increase in the number of years of use, the depreciation of the car is severe, the property is devalued, and the tax on vehicles and ships should be lowered.
The main purpose of the tax and fee reform is to establish a scientific and rational taxation system and to play the fiscal and tax adjustment functions of various taxes. It involves a wide range of issues and requires a long way to go. It is necessary to solve the existing problems scientifically and reasonably, otherwise it may appear, one problem is solved, and a bunch of new problems arise.

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