نمایندگان مجلس در جلسه علنی صبح امروز(دوشنبه) و در جریان بررسی جزییات لایحه مالیات بر ارزش افزوده ماده ۳۰ این لایحه را به تصویب رساندند که براساس آن شمارهگذاری انواع خودروهای سبک و سنگین و موتورسیکلت، براساس رتبه انرژی آنها، که به تأیید سازمان ملی استاندارد ایران رسیده است، طبق نرخ های مندرج در جدول زیر مشمول مالیات و عوارض سبز است.
براین اساس مأخذ مالیات و عوارض موضوع این ماده، قیمت فروش کارخانه در مورد تولیدات داخلی و مجموع ارزش گمرکی و حقوق ورودی برای خودروهای وارداتی است.
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)
به موجب تبصره ۱ این ماده مأخذ مالیات و عوارض موضوع این ماده برای انواع خودروهای سبک و سنگین و موتورسیکلتهای تولید داخل یا وارداتی تا پایان دیماه، توسط سازمان تعیین و برای اجراء در سال بعد اعلام میشود. مأخذ مزبور برای وسائط نقلیه ای که جدیداً تولید یا وارد می شوند، بلافاصله پس از تولید یا واردات توسط سازمان تعیین و اعلام میشود.
طبق تبصره ۲ این ماده خودروهای سبک و سنگین و موتورسیکلت های برقی و تمام هیبرید پلاگین به تشخیص وزارت صنعت، معدن و تجارت مشمول مالیات و عوارض موضوع این ماده نمیباشد.
براساس تبصره ۳ این ماده وزارت صنعت، معدن و تجارت مکلف است ظرف مدت سهماه از تاریخ ابلاغ این قانون، با همکاری سازمان حفاظت محیطزیست و سازمان ملی استاندارد ایران، فهرست کلیه خودروها و موتورسیکلت های تولید داخل و وارداتی را با توجه به رتبه انرژی، که در برچسب انرژی آنها درج شده است، بهصورت برخط به سازمان اعلام نماید و برای اطلاع عموم، منتشر نماید.
به موجب تبصره ۴ این ماده در صورتی که خودروها و موتورسیکلت های موضوع این ماده فاقد برچسب انرژی مورد تأیید سازمان ملی استاندارد ایران باشند، مصداق وسائط نقلیه ردیف (G) تلقی می شود.
در تبصره ۵ این ماده نیز آمده است: اشخاص حقوقی واردکننده و تولیدکنندگان انواع وسائط نقلیه موضوع این ماده مکلفند اظهارنامه مربوط به مالیات و عوارض شمارهگذاری و همچنین مشخصات دقیق وسائط نقلیه فروختهشده هرماه را حداکثر تا پانزدهم ماه بعد به نحوی که سازمان اعلام می کند، به سازمان تسلیم و مالیات و عوارض متعلق به آن را پرداخت نمایند. عدم پرداخت مذکور در مهلت مقرر، موجب جریمه غیرقابل بخشودگی به میزان دهدرصد (۱۰%) مالیات و عوارض موضوع این ماده و در صورت تأخیر در پرداخت آن، مشمول جریمههای موضوع ماده (۴۰) این قانون می شود.
طبق تبصره ۶ این ماده اشخاص حقیقی واردکننده خودرو و موتورسیکلت مکلفند قبل از شمارهگذاری، با مراجعه به ادارات امور مالیاتی ذیربط، مالیات و عوارض متعلق به آن را به ترتیبی که سازمان تعیین مینماید پرداخت کنند. شمارهگذاری وسائط نقلیه متعلق به دولت و نیروهای نظامی و انتظامی نیز مشمول این ماده است.
براساس تبصره ۷ این ماده نیروی انتظامی جمهوری اسلامی ایران (معاونت راهنمایی و رانندگی) مکلف است قبل از شمارهگذاری وسائط نقلیه وارد شده توسط اشخاص حقیقی، گواهی پرداخت مالیات و عوارض را کنترل و از شمارهگذاری وسائط نقلیهای که مالیات و عوارض آنها پرداخت نشده است، خودداری کند.
ایسنا