با توجه به آمارهای ارائه شده از سوی سازمان امور مالیاتی، در اجرای تکلیف مقرر در بند ف قانون بودجه سال 1401 کل کشور پس از پایش آمار و اطلاعات دریافتی از نیروی انتظامی جمهوری اسلامی ایران تعداد خودروهای گران قیمت و لوکس ارزش آنها بیش از 10 میلیارد ریال می باشد و میزان مالیات متعلق به آنها بر اساس نرخ های مندرج در حکم قانون مذکور برای عملکرد سال 1401،54 هزار خودرو بوده است.
همچنین مالیات تشخیصی برای این خودروها 508 میلیارد تومان تعیین شده است.
گفتنی است، نکته متفاوت نسبت به سال گذشته این است که در سال گذشته اگر مجموع ارزش خودروهای مربوط به یک فرد به بیش از یک میلیارد تومان میرسید، مشمول مالیات میشد اما در قانون بودجه سال 1401 تنها خودروهایی که بیش از یک میلیارد تومان ارزش داشته باشند، مشمول مالیات خواهند شد و دیگر مجموع ارزش خودروها ملاک نخواهد بود.
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تسنیم