On the 17th, the reporter learned from the Ministry of Finance that the Ministry of Finance and the State Administration of Taxation issued a notice on the same day stating the adjustment of the consumption tax policy for ultra luxury cars. According to the announcement, the scope of consumption tax collection for retail sales of ultra luxury cars has been adjusted from the previous "passenger cars and medium and light commercial buses with a retail price of 1.3 million yuan (excluding value-added tax) or more per vehicle" to "passenger cars and medium and light commercial buses with various power types (including pure electric, fuel cell and other power types) with a retail price of 900000 yuan (excluding value-added tax) or more per vehicle". The adjustment of the consumption tax policy for ultra luxury cars further strengthens the function of consumption tax in guiding reasonable consumption; Including various types of power vehicles in the scope of policy application is conducive to leveraging the tax regulatory effect and better promoting tax fairness. ”Li Xuhong, Vice Dean of Beijing National Institute of Accounting, said. In addition, the announcement clearly states that no consumption tax will be levied on taxpayers selling second-hand ultra luxury cars. The term used car refers to a vehicle that has been traded and transferred ownership from the completion of registration procedures until it meets the national mandatory scrapping standards. The announcement also clarifies that retail sales refer to all the prices and additional fees related to the purchase behavior collected by taxpayers from buyers, including prices collected in the name of boutique products, accessories, and services. Li Xuhong stated that the announcement clearly states that no consumption tax will be levied on taxpayers selling second-hand ultra luxury cars, which can avoid double taxation; The definition of used car and retail sales has been clarified, further enhancing policy certainty. (New Society)