Most goods imported from China are subject to customs duties, including consumption tax, value-added tax and handling fees. For example, if you buy an imported car, you need to pay these taxes, usually 25%. 1. What's the tax rate for imported cars? How much tax do you have to pay for imported cars? They are: customs duty, consumption tax and value-added tax. The tariff rate ranges from 25-50%; Consumption tax, with tax rates ranging from 10%-45%; VAT: 17%. Two. Calculation of import tariff The basic calculation formula of import tariff is: import tariff = customs value × import tariff rate. Pay attention to the following points when calculating tariffs: 1. The payment method of import tax is RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department. 2. The amount of duty-paid price shall be calculated in RMB yuan, and the amount below RMB yuan shall be rounded off. After tax payment, the tax shall be calculated to minutes and rounded off as follows. 3. One ticket of goods below RMB 50 yuan is exempt from customs duties. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF. According to three commonly used price terms, this paper introduces the calculation of import tax with examples. Three. Standard for collection of customs fees The customs supervision fee is charged according to the following standards: 1. Goods re-exported from mechanical and electrical products processed and assembled with imported materials shall be levied at 1.5‰ of the CIF price of the goods approved by the customs; 2. Advanced technologies and equipment imported for processing materials, as well as materials and parts imported for processing jewelry, furs, high-grade clothing, woven sweaters and pieces of sweaters, and plastic toys, shall be assessed according to 1‰ of the CIF price of goods approved by the customs; 3. Goods stored in bonded warehouses for more than 90 days (including 90 days) after import and re-exported without processing shall be taxed at 1‰ of the customs duty-paid price; 4. Import duty-free goods shall be taxed at 3‰ of the CIF price of the goods approved by the customs; 5. The imported goods with reduced taxes are taxed at 3‰ of the CIF price of the goods with actual reduced taxes; 6. Other imported bonded goods shall be taxed at 3‰ of the CIF price of the goods approved by the customs. According to the law, the tariff rate of imported cars is 25%, and there are several kinds of taxes that need to be paid for car imports, namely: customs duty, consumption tax and value-added tax. The tariff rate ranges from 25-50%; Consumption tax, the tax rate ranges from 10%-45%.

Legal objectivity:

According to the second paragraph of Article 6 of the Regulations, the formula for calculating the taxable value of taxable vehicles imported by taxpayers for their own use is: taxable value = customs duty paid price+customs duty+consumption tax. For example, Wu Mou imported a car on June 8, 2006, with a CIF price of 400,000 yuan, the known tariff rate is 50%, the consumption tax rate is 8%, and the vehicle purchase tax payable by Wu Mou is 652 17. The calculation process is as follows: a. Taxable amount = tariff price ×; Tariff rate = 400000×; 50% = 200,000 yuan; B, taxable value = dutiable price+tariff+consumption tax = (CIF+tariff) ÷; (1- consumption tax rate) = (400000+200000) ÷; (1-8%) = 652173.9/yuan c, tax payable = 652173.91x; 10% = 652 17.39 Yuan The lowest vehicle purchase tax does not mean that the taxable value is abroad. The tax on automobiles is divided into three parts: purchase, possession and use. The tax levied on car purchase accounts for a small proportion of the total tax, while the tax levied on car use accounts for a high proportion, about 60%. In the process of car purchase, the common practice in developed countries is to adopt a light tax policy, that is, the amount collected is very low. The vehicle purchase tax in the United States is a local tax, which varies from state to state, and the largest state is only about 6%. In the process of buying a car, Europe only collects value-added tax, and the tax rate varies from country to country, with Italy and France around 20%. After buying a car, you need to pay taxes such as fuel tax, and fuel tax is the most important part of automobile tax in developed countries. The fuel tax rate in EU countries is generally above 200%, while that in Japan is about 120%. 1, USA: Encourage Hybrid Vehicles At present, the economical vehicles sold in the US market account for about 60% of the total sales. Although the United States has no tax policy on emissions, it encourages the consumption of diesel vehicles and hybrid vehicles. For example, in addition to the state government's tax incentives, the federal tax bureau also provides tax relief of up to $3,500 for users of hybrid vehicles to offset part of the increase in the cost of using hybrid vehicles. 2. Japan: the purchase tax on small cars is low. In Japan, the cost of car purchase is divided into consumption tax and purchase tax, which are 5% and 3% ~ 5% respectively. Ordinary cars have to pay 5% purchase tax, and mini cars only need to pay 3%. Family cars are divided into light automatic cars with displacement less than 1 liter and ordinary automatic cars with displacement greater than 1 liter. Accordingly, the purchase tax of small cars is only about half of that of large cars. There are also corresponding preferential policies for automobile travel tax, weight tax and retention tax included in automobile maintenance fee. 3. South Korea: There are many tax-free items for mini-cars. The Korean government has preferential policies for small-displacement cars from purchase to use and maintenance. For example, the special consumption tax on automobiles is 10% of the car price for cars with a displacement of more than 2.0L, 5% for cars with a displacement of 0.8L to 2.0L, and the mini-cars with a displacement of less than 0.8L are tax-free. In terms of vehicle registration tax, all mini-cars are also tax-free. In addition, mini-cars can also be exempted from paying driver's license tax and enjoy discounts such as halving tolls. According to the second paragraph of Article 6 of the Regulations, the formula for calculating the taxable value of taxable vehicles imported by taxpayers for their own use is: taxable value = customs duty-paid price+customs duty+consumption tax, and the owner needs to pay the purchase tax in time to realize the transfer procedures. The above content is the calculation method of purchase tax on imported cars. If your car is imported, you can calculate it according to this calculation method.