The purchase tax is calculated at 10% of the vehicle price. Automobile purchase tax refers to the tax paid when buying a car. Taxpayers of automobile purchase tax are units and individuals who purchase taxable vehicles, and the tax rate is 10%. Besides automobiles, motorcycles, trams, trailers and agricultural transport vehicles also pay purchase tax.

legal ground

Article 3 of the Vehicle Purchase Tax Law shall be levied at one time. The purchase of vehicles that have been subject to vehicle purchase tax is not subject to vehicle purchase tax. Article 4 The tax rate of vehicle purchase tax is 10%. Article 5 The taxable amount of vehicle purchase tax shall be calculated by multiplying the taxable value of taxable vehicles by the tax rate. Article 8 Where a taxpayer settles the taxable vehicle price in foreign exchange, it shall convert it into RMB according to the central parity of RMB exchange rate on the tax declaration date to calculate and pay the tax.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.

How to calculate the purchase tax when buying a car?

Taxable value, where taxpayers purchase taxable vehicles for their own use, is the total price actually paid by taxpayers to sellers, excluding value-added tax.

How to calculate the purchase tax when buying a car

The tax paid by the taxpayer for purchasing taxable vehicles for his own use is the total price actually paid by the taxpayer to the seller, excluding value-added tax (the tax rate is17%); Because the purchase price of the special invoice for motor vehicle sales includes VAT, when calculating the vehicle purchase tax, the VAT of 17% must be deducted first, that is, the taxable value of the vehicle purchase tax = fare ÷ 1. 17, and then the vehicle purchase tax is levied at the rate of 10%.

Taxpayers who import taxable vehicles for their own use will be subject to customs duties and consumption tax on the basis of the customs duty-paid price, and taxpayers who produce taxable vehicles for their own use will be determined according to the sales price of similar taxable vehicles produced by taxpayers, excluding value-added tax; If consumers buy imported private cars, taxable value's calculation formula is: taxable value = customs duty-paid price, customs consumption tax.

Purchase tax is a tax levied by tax authorities on the purchase of related property within the tax system, such as vehicle purchase tax. Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge; From 20 18 65438+ 10 month 1 onwards, the purchase tax on passenger cars with a displacement of 1.6 liters or less will be restored to the tax rate of 10%. Prior to this, the purchase tax rate was 7.5%.

How to calculate automobile purchase tax

The vehicle purchase tax is levied ad valorem, and the calculation formula is: tax payable = tax payable × tax rate. If the consumer buys a domestic private car, the taxable value will pay all the price and extra expenses to the dealer, excluding VAT (the tax rate is 17%). That is, the taxable value of vehicle purchase tax = issue fare1.17.

Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge. Vehicle purchase tax is levied on listed vehicles, and unlisted vehicles are not taxed. Its tax scope includes automobiles, motorcycles, trams, trailers and agricultural transport vehicles.

Taxable amount of vehicle purchase tax = taxable amount × 10% (5% reduction for passenger cars with displacement 1.6 liters or less). According to different situations, taxable value is determined as follows: (1) taxable value, where taxpayers buy high-grade taxable vehicles for their own use, all the extra expenses paid to the sellers for taxpayers to buy taxable vehicles, excluding value-added tax. (2) The formula for calculating the taxable value of taxable vehicles imported by taxpayers for their own use is: taxable value = customs duty-paid price and customs consumption tax. (III) Taxable basis for self-use vehicles produced, donated, donated or obtained by taxpayers in other ways shall be verified by Chebu Office with reference to the minimum taxable value of taxable vehicles approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). (IV) Tax basis determined according to special circumstances For imported used cars, vehicles damaged due to force majeure, vehicles that have been in stock for more than 3 years, test vehicles that have traveled more than 80,000 kilometers, and other vehicles specified in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the competent tax authorities shall determine the taxable value according to the price indicated on the unified invoice for motor vehicle sales or the valid vouchers provided by taxpayers.

How to calculate the purchase tax when buying a car

The purchase tax is calculated according to the vehicle transaction price, that is, 10% of the vehicle transaction price is the tax amount of the purchase tax.

According to Article 4 of People's Republic of China (PRC) Vehicle Purchase Tax Law, the tax rate of vehicle purchase tax is 10%.

Article 6 The taxable value of taxable vehicles shall be determined in accordance with the following provisions:

(1) The taxable value of taxable vehicles purchased by taxpayers for their own use is the total price actually paid by taxpayers to sellers excluding value-added tax;

(2) In taxable value, where taxpayers import taxable vehicles for their own use, customs duty and consumption tax shall be added to the customs value;

(3) The taxable value of taxable vehicles produced by taxpayers for their own use shall be determined according to the sales price of similar taxable vehicles produced by taxpayers, excluding value-added tax;

(4) If a taxpayer obtains a taxable vehicle for his own use through donation, award-winning or other means, the taxable value shall be determined according to the price specified in the relevant vouchers when purchasing the taxable vehicle, excluding value-added tax.

Extended data:

Article 11 of the Vehicle Purchase Tax Law of People's Republic of China (PRC), when a taxpayer purchases a taxable vehicle, it shall report and pay the vehicle purchase tax to the competent tax authorities in the place where the vehicle is registered; Taxable vehicles that do not need to be registered shall report and pay the vehicle purchase tax to the competent tax authorities where the taxpayer is located.

Article 12 The obligation to pay vehicle purchase tax occurs on the day when taxpayers purchase taxable vehicles. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.

How to calculate the purchase tax when buying a car?

The calculation formula of vehicle purchase tax is: bare car price ÷ 1. 17×0. 1, which is about 8.55% of the bare car price.

The specific provisions are as follows: the vehicle purchase tax is levied ad valorem, and the calculation formula is: taxable amount = taxable value × tax rate.

Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge.

The basic norm of the current vehicle purchase tax law is "Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC)", which will be implemented as of 200 1 1.

Taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles (including purchase, import, self-production, donation, prizes or other means for their own use), and the scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles.