Jia Xinguang: Cannot Just Focus on Taxes Regardless of Illegal Acts

According to the revised draft of the “Administrative Measures on the Acquisition of Vehicle Purchase Taxes”, the policy on out-of-the-money outlays shall be unified, three additional items shall be added, including fees for decoration, decoration and beauty-enhancing fees, and fee-for-charging fees, excluding insurance premiums, licensing fees, government funds and administrative fees. Requires that all vehicle prices and out-of-the-money expenses be issued on the same motor vehicle sales invoice.

According to the State Administration of Taxation, the increase in vehicle allocation fees, decoration and beauty fees, and fare increase fees are the most common outside vehicle purchase costs in real life. The out-of-the-money expenses have a high risk of tax avoidance and are in the category of anti-avoidance taxation. The collection and payment of insurance premiums are easy to confirm and the risk of tax avoidance is small. The existing regulations are neither reasonable nor inconsistent with other tax provisions such as VAT.

The price increase is a violation of the "Price Act". Article 13 of the "Price Law" stipulates that: "When an operator sells, purchases goods, and provides services, it shall clearly indicate the price and name of the goods according to the regulations of the government's price authority. , specifications, grades, pricing units, prices, or items of services, charging standards, etc. Operators may not increase prices outside the list price for the sale of goods, and may not collect any fees not marked."

Article 41 stipulates: "When an operator causes a consumer or other business operator to overpay the price due to an illegal price action, he shall refund the overpaid portion. If damage is caused, the operator shall be liable for compensation."

Article 42 stipulates: "If the operator violates the clearly stated price regulations, he shall be ordered to make corrections and the illegal proceeds shall be confiscated, and a fine of less than 5,000 yuan may be concurrently imposed."

In other words, extra-price premiums are illegal and management departments should correct and punish them; if not, according to the opinions of the state tax authorities, not only dealers should not be disposed of, but also consumers must pay an extra price for this and increase the tax burden.

The price-raising behavior is more complicated. For example, there have been reports of increased prices of Land Rover, and there is a situation of factory tying, that is, two Land Rovers have to ride a Jaguar, Jaguar is not easy to sell, dealers have to cut prices for sale, and use Land Rover to increase the price to balance losses. This situation exists in many manufacturers, has become a hidden rule, so we must first regulate the behavior of manufacturers, not tying or artificial restrictions on dealers to goods car models, varieties. Forced tying is a kind of unfair competition behavior in anti-monopoly law in foreign countries. The starting point is to maintain the voluntary transaction between the parties to the transaction, so that the operators can compete fairly and legally to maintain the normal order of the market.

Another situation is that a certain model does not meet demand, and it cannot meet the demand of the consumer within a certain period of time. In this case, the price increase can obtain the priority for picking up the goods. The question is how this price increase is reflected in the price. Is it worth the price? If opened in an invoice, consumers would also have to pay more for this purchase tax, which is equivalent to two losses.

There is also an increase in the price of the dealer's stock, such as no car without a price increase, and an increase in car prices can immediately mention the car. This behavior is typical of illegal behavior and should be dealt with.

The question is: How do these three conditions differ and how do we distinguish between them? The IRS official said: “We will carry out some random checks when the owner of the vehicle is on the card. If the owner does not report it, we have no way.” However, if the owner of the vehicle is reported, he must pay the purchase tax at the total price outside the fare increase. It will not be reported. As for the addition of beauty and beauty, consumers actually do it after they have been on the card, so it is difficult to supervise.

However, no matter how to deal with it, the first principle is to protect the interests of consumers, and not just to focus on taxes regardless of illegal behavior.