The industry believes that a consumption tax on luxury cars in the retail sector will not only reasonably guide consumption, but also increase fiscal revenue.

　　The Ministry of Finance and the State Administration of Taxation issued a notice yesterday, saying that in order to guide rational consumption and promote energy conservation and emission reduction, with the approval of the State Council, consumption tax will be imposed on ultra-luxury cars. This regulation will be implemented as of December 1, 2016.

　　Tax will be increased by 10% on the sales of ultra-luxury cars.

　　The notice pointed out that the sub-tax item of "super luxury cars" will be added under the tax item of "cars". The scope of collection is passenger cars and light commercial buses with a retail price of 1.3 million yuan (excluding value-added tax) and above, that is, ultra-luxury cars in the sub-tax items of passenger cars and light commercial buses. For ultra-luxury cars, on the basis of the consumption tax levied at the current tax rate in the production (import) link, the consumption tax is levied at the retail link, and the tax rate is 10%. The notice makes it clear that the units and individuals that sell ultra-luxury cars to consumers are taxpayers in the retail link of ultra-luxury cars.

　　10% consumption tax will not be levied on the sold vehicles for filing within 5 days.

　　For distribution channels, will the vehicles that have signed automobile sales contracts before November 30 be affected by the adjustment of the consumption tax on ultra-luxury cars? It is understood that for ultra-luxury cars that have signed automobile sales contracts before November 30 (inclusive), but have not delivered the real thing, taxpayers will file the signed automobile sales contracts with their competent tax authorities within 5 working days from December 1 (inclusive). According to the notice information, the retail consumption tax with the tax rate of 10% will not be levied for those who are filed according to the regulations, and the retail consumption tax will be levied if they are not filed and not filed within the prescribed time limit.

　　It is difficult to manage the tax after tax collection.

　　According to the information, when the consumption tax was implemented in 1994, it included automobile tax items. In the consumption tax reform in 2006, the automobile consumption tax was adjusted. It is understood that the current car tax items are divided into two categories: passenger cars and medium and light commercial buses. Among them, the larger the cylinder capacity of passenger cars, the higher the tax rate of consumption tax, and the tax rate ranges from 1% to 40%. Passenger cars with a cylinder capacity of more than 4 liters will be subject to a consumption tax rate of up to 40%. The consumption tax rate of 5% is applicable to medium and light commercial buses. The taxation link is in the production and import links.

　　According to industry analysts, a consumption tax will be levied on luxury cars in the retail sector, with the aim of reasonably guiding consumption and increasing fiscal revenue.

　　"The consumption tax collection link is changed to the retail link. The advantage is that the final selling price of goods can be taxed, and the tax base is obviously expanded, which can increase fiscal revenue and reasonably guide consumption, but the challenge is that the collection and management are difficult." The above analysis pointed out that the relevant departments took luxury cars as a breakthrough and imposed a consumption tax on the retail sector, which is also based on the fact that there are not many 4S retail stores in China compared with retail stores such as tobacco and alcohol, and it is relatively easy to control. This will provide experience for the next stage of other tax items to move back.

　　Text/reporter Ren Xiaoyuan

　　affect

　　The actual impact on car buyers will not be great.

　　At present, the models with more than 1.3 million yuan are basically ultra-luxury car brands such as Bentley, Maserati and Porsche. In addition, some brands such as BMW X6, BMW 7 Series, Mercedes-Benz GL Series and Audi A8 have reached this level. Therefore, the influence of the new consumption tax policy is relatively small and fixed. But at present, it should not have much impact on the sales in this market.

　　China’s automobile consumption tax was established in 1994, and the latest automobile consumption tax reform was in 2008. The tax rate for passenge cars with displacement of 3.0L to 4.0L is raise from 15% to 25%, and that for passenger cars with displacement of 4.0L is raised to 40%. Reduce the consumption tax rate of small-displacement passenger cars, and reduce the tax rate from 3% to 1% for passenger cars with displacement below 1.0L This time, the tax rate will be increased by 10% for ultra-luxury cars with a price of more than 1.3 million yuan. This adjustment mainly affects the sales of imported vehicles.

　　According to the previous consumption tax policy, the tax rate of ultra-luxury cars is basically 40% high-end. Compared with the consumption tax of 40%, the current 25% tariff and 17% value-added tax have become small heads, so for luxury cars with a price of several million yuan, the consumption tax itself is an important factor to increase the difference between domestic and foreign car prices. Judging from the new policy introduced this time, an additional 10% consumption tax will be imposed on ultra-luxury cars with a price of more than 1.3 million yuan, which will not have a great impact on car buyers. In fact, many 4S shops will basically increase the price of ultra-luxury cars by 100 thousand to several hundred thousand yuan above the manufacturer’s guide price before they can pick up the car, and most car buyers also acquiesce to this.

　　Text/reporter zhangqin

　　extend

　　Whether the purchase tax on small-displacement vehicles will continue to be halved is inconclusive.

　　In fact, in the automobile consumption, there is also an essential expenditure, which is the purchase tax. China’s automobile purchase tax rate is set at 10%, which accounts for a large proportion in the cost of car purchase. However, at present, China has adopted a preferential policy of halving the purchase tax for small-displacement vehicles of 1.6 liters or less, that is, it is levied at 5% of the vehicle price, which has played a significant role in promoting the consumption of small-displacement vehicles.

　　The preferential policy of halving the purchase tax on small-displacement vehicles has been implemented since October 1, 2015. According to the plan at that time, the policy will expire on December 31, 2016, which means that there is still a whole month left. Up to now, there is no official explanation on whether the preferential policy of halving the purchase tax will continue, and more is speculation from outside. It is also reported that various departments at the government level have different opinions on whether to continue this policy. Earlier, some media reported that on November 1, the National Development and Reform Commission, the Ministry of Communications, the Ministry of Finance and other ministries and commissions held departmental meetings to study whether to continue this policy, but no news came out since then.

　　The data shows that the prices of 1.6-liter and below displacement models are mostly concentrated below 200,000 yuan. According to the current preferential policies, the purchase tax for bicycles ranges from 3,000 to 10,000 yuan. Once this policy is cancelled next year, it is likely to drive the sales ratio of models above 1.6 liters to increase in a short time. According to the data of China Automobile Association, in 2015, the sales of passenger cars of 1.6 liters and below reached 14,508,600, an increase of 10.38% over the same period of last year, which was higher than the overall growth rate of passenger cars and accounted for 68.6% of the sales of passenger cars.

　　Text/reporter zhangqin for the picture/vision china

All-media reporter Tan Faxin

Entering the twelfth lunar month, the pace of the Spring Festival is getting closer and closer, and handling new year’s goods and preparing for the reunion dinner has become a matter of concern to most citizens. Recently, the reporter visited a number of hotels and restaurants in the city and learned that before the New Year’s Eve, the reservation for New Year’s Eve dinner was "hard to find". Many hotels and restaurants were fully booked after the 24th day of the twelfth lunar month, and only a few halls had seats left.

Through the reporter’s visit, I learned that in addition to going out to eat the group annual banquet, many citizens choose to make the group annual banquet at home, and some also invite chefs and cooks to come to the door to serve and leave the group annual banquet at home, which not only saves trouble but also has the atmosphere of the New Year.

Reservation for the annual banquet of the restaurant group is "hard to find a table"

In order to seize the rare business opportunity of the Chinese New Year, the merchants took precautions, put up a publicity banner to book the annual banquet of the group one or two months in advance, and some even launched a series of preferential activities, making the idea of the Chinese New Year early. In anticipation of the Spring Festival, the citizens put the group annual banquet on the family’s important agenda early, and willingly "pay big money" for a comfortable year.

On January 10, Mr. Wang, who worked in a public institution in the city, was depressed. On the morning of the same day, he called six hotels in the city to book the group annual banquet, and they were all told that the reservation was full and only a few seats were available for reservation. "I didn’t expect that I couldn’t book it more than ten days in advance. It didn’t seem so popular in previous years?" Mr. Wang introduced that in the past two years, he and his family had a reunion dinner in the city hotel, and the booking time was equivalent to this year. Although the price of the banquet was higher than usual, there was no phenomenon that seats could not be booked.

"We don’t have a private room now. If we want to book the group annual banquet, we can only spell the table in the hall." The staff of a restaurant near the sewage treatment plant in Zhoucheng said that at the end of December last year, the reservation of the group annual banquet had already begun, and even the reservation hall should be "the first to strike first."

The staff of a large restaurant in Shinan Ancient City told the reporter that there were many people who booked the group annual banquet this year. As early as last October, someone called to make an appointment, but the hotel didn’t start accepting reservations until December. "The private rooms from the 24th to 28th of the twelfth lunar month have already been booked, and there are few big private rooms left at noon." It is understood that the restaurant began to have a holiday on the 29th of the twelfth lunar month.

The reporter found that compared with small private rooms and large private rooms, during the Spring Festival, thousands of families were reunited, and large private rooms were obviously more popular.

Family dinner chefs come to cook.

Do you want to eat New Year’s Eve at home or in a hotel? This is a problem. Eating at home has an atmosphere, but the food is more homely and it is also very troublesome to cook. Eating food and service in the hotel is good and easy, but there is no feeling of Chinese New Year more and more! "Many city residents began to consider the issue of reunion dinner.

As the Spring Festival approaches, the group annual banquets of major hotels and restaurants have already been booked out. Don’t worry, just buy a table of semi-finished reunion dinner home, or book a chef’s home service directly, without doing it yourself.

"When a chef cooks at home, he can enjoy the chef’s special service at home". The reporter visited and learned that there are not a few people who provide on-site service for the chefs of the group annual banquet. Some chefs usually pick up the business of cooking at home, but at the peak of the group annual banquet at the end of the year, orders are constantly coming, and some can’t accept orders because of schedule conflicts. Citizens only need to make a phone call to make a reservation, and determine the number of people to eat and the contents of the menu, so they can wait for the chef to cook at home. Some citizens are too busy to ask chefs to help them buy food.

In addition to booking a chef through usual contact, you can also invite a "cook" through a housekeeping company.

Liu Feifei, a citizen, works in an enterprise in could, so he can have a holiday on the 28th of the twelfth lunar month. In previous years, the group annual banquet could only be booked in the hotel. This year, she chose to do the group annual banquet at home. "I was busy with my work and didn’t have time to prepare. I heard that a friend usually invited chefs to come to the door for family dinners, so she tried to contact several chefs. After several times of communication, the chef’s schedule was finally confirmed. At noon on the 29 th of the twelfth lunar month, the chef was invited to make a group annual banquet. " Liu Feifei said, before eating the group annual banquet in the hotel, I always felt almost the atmosphere, so I had the idea of inviting the chef home. Unexpectedly, many citizens have the same idea. She contacted several chefs to determine the right time.

Why did you choose to invite a chef to cook at home instead of going directly to the hotel? Mr. Zhang said that on the one hand, it is more economical to have a family dinner, on the other hand, it is more convenient to invite chefs to visit and reduce waste. "All the ingredients are purchased by yourself, which is cheap and reassuring. Counting the remuneration for the chef saves a lot of money than in the hotel. Moreover, everyone also likes the atmosphere of reunion at home. "

"The raw materials of dishes can be purchased by customers themselves or given to us, because some ingredients, ingredients and sauces are difficult for customers to prepare at home, which will affect the taste of some dishes." Master Xie said that before, he used to cook and cook for others empty-handed. Now, many people try to save trouble and simply let them arrange the whole banquet.

The group annual banquet is a "lively and convenient"

The purpose of the vast majority of citizens booking the group annual banquet is very clear — — That is lively and easy.

Wang Yuchen, a 29-year-old citizen, said that he and his wife are both working in the company, and they are under great pressure at ordinary times, especially at the end of the year. Almost all the preparations for the Chinese New Year are carried out in a hurry. A few days ago, they were busy doing cleaning at home until late at night, so tired that their backs ached. Therefore, he decided to change the group annual banquet from home to the hotel. Although the cost is much higher, there is no need to prepare dishes a few days in advance and clean up after meals. The picture is convenient and easy, and you can take the opportunity to make time to chat with your family and free your wife from the tedious housework. "It is worthwhile to spend more money!"

Ms. Xiao, a citizen, said that in the hotel for the New Year, she can feel the joy and excitement of the Spring Festival. She believes that the Chinese New Year is to be lively, and it is very pleasant to have a reunion dinner in a happy atmosphere.

Liu Yuhang, who works in other places, just returned to Enshi on January 6th. As soon as he got home and put down his luggage, he rushed to a nearby hotel to book a table for the New Year’s party and informed his relatives and friends. He said that according to the usual practice in previous years, in order to spend the next year, he would go to various food markets and supermarkets to buy vegetables, chickens, ducks and fish, and then rush home with big bags, wash vegetables, kill fish and cook, and work hard for a while … … After eating a reunion dinner, he felt extremely tired from running around. This year, he decided to entertain relatives and friends in the hotel. Liu Yuhang told reporters with a smile, comparatively speaking, it is much easier to have a group dinner in a hotel, and it can relax the body and mind.

September 29th is World Walking Day. Walking is regarded as "the best exercise in the world", which is simple and effective.

"Walking is an aerobic exercise." Wu Dandong, deputy director of the Department of Rehabilitation Medicine of the First Affiliated Hospital of Chongqing Medical University, said in an interview with People’s Daily that brisk walking can produce muscle and cardiovascular adaptation, thus improving the whole body endurance exercise ability, cardiac contractility and improving cardiopulmonary function. At the same time, walking can reduce fat. Studies have shown that walking for 30 minutes every day can increase the calorie consumption by 30%, and walking for one kilometer every day can reduce about 0.3 kg of fat every month. It is very useful for people who need to lose weight and keep fit. Walking can also improve the metabolism of the body and reduce the possibility of diabetes and hyperlipidemia. In addition, walking every day can also improve sleep and relieve mood.

Wu Dandong said that a certain intensity of walking can play a role in fitness. If the exercise frequency is too low, the effect of improving cardiopulmonary endurance will be weakened. It is suggested that regular walking training should be carried out 3-5 days a week, lasting for 30-60 minutes each time, with a total of about 150 minutes per week. During walking, you can speed up the pace to increase the intensity of exercise.

Although walking has many health benefits, the wrong method will only get twice the result with half the effort and even damage the body. Wu Dandong suggested that, first of all, the amount of exercise should be moderate and follow the principle of gradual progress. Excessive walking will lead to persistent fatigue, articular cartilage wear, and may also cause persistent joint pain or other discomfort after exercise.

Secondly, to achieve long-term sports effect, walking and fitness needs perseverance. Walking and fitness can be accompanied to enhance the fun and easy to stick to.

In addition, in order to reduce the joint load, you should avoid walking up and down slopes when walking, and walk as flat as possible. If there is pain in joints or other parts after walking, stop training and see a doctor as soon as possible to avoid secondary injury. (Yan Yan)

Source: People’s Network