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內地超豪華小汽車消費稅加徵門檻降至90萬人民幣
國家財政部和稅務總局公布,調整超豪華小汽車消費稅政策,將對超豪華小汽車加徵消費稅範圍自當前的每輛零售價格130萬元(人民幣(下同)降至90萬元,旨在進一步引導合理消費。 國家財政部另發公告稱,將對加徵消費稅的超豪華小汽車徵收範圍調整為每輛零售價格90萬元(不含增值稅)及以上的各種動力類型(含純電動、燃料電池等動力類型)的乘用車和中輕型商用客車。公告並稱,對純電動及燃料電池等沒有氣缸容量(排氣量)的超豪華小汽車僅在零售環節徵收消費稅;對納稅人銷售二手超豪華小汽車,不徵收消費稅。 兩項規定均自周日(20日)起執行。
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