There is a car purchase tax. Vehicle purchase tax situation in developed countries In the car purchase process, developed countries usually adopt a light tax policy, that is, the tax amount is very low. The vehicle purchase tax in the United States is a local tax, and states charge different rates. The largest state only has about 6.

In the car purchase process, Europe only levies value-added tax, and the tax rates vary from country to country. Italy and France are around 20. After purchasing a car, you need to pay fuel tax and other taxes during the use period, and fuel tax is the most important automobile tax in developed countries. The fuel tax rate in EU countries is generally above 200, while Japan's fuel tax rate is about 120. Extended information

1. In addition to the unique characteristics of taxation, vehicle purchase tax also has its own independent characteristics:

1. Single scope of collection

Vehicle purchase tax as a property tax is taxed on specific vehicles purchased, rather than taxing all property or consumer property. It has a narrow scope and is a special property tax.

2. Single collection link

Vehicle purchase tax is levied once. It is not collected in every link of production, operation and consumption, but only when it exits circulation and enters circulation. Levy on specific links in the consumption field.

3. Single tax rate

The vehicle purchase tax only determines a unified proportion of tax rate. The tax rate has the characteristics of not changing with the amount of taxable objects. It is simple to calculate and collect, and the burden is stable, which is conducive to legal compliance. Govern taxes.

4. Single collection method

Vehicle purchase tax is levied ad valorem based on the taxable price of the taxable vehicle purchased by the taxpayer. The price is used as the tax calculation standard, and the taxation is based on the value. There is a direct relationship, those with higher value will be taxed more and those with lower value will be taxed less.

5. Taxation has a specific purpose

The vehicle purchase tax has a special purpose and is coordinated and arranged by the central finance in accordance with the national transportation construction investment plan. This kind of specific purpose taxation can ensure the needs of national fiscal expenditures. It is not only conducive to the overall and reasonable arrangement of funds, but also conducive to ensuring the needs of specific undertakings and construction expenditures.

6. It is collected outside the price and the tax burden is not passed on

The vehicle purchase tax calculation basis does not include the vehicle purchase tax, which is added to the price , and the taxpayer is the taxpayer, and the tax burden will not be passed on.

2. Car purchase fee

The amount on the car purchase invoice. Only after the dealer has paid the full car purchase fee according to the transaction price (or gone through the loan procedures and paid the down payment), the dealer will issue a formal car purchase invoice. Only with this invoice can you pay additional taxes and fees.

3. Second-hand car tax

As long as the car owner can provide a complete purchase tax payment certificate, it means that the car has paid the purchase tax. At this time, you need to find The car seller asks for the purchase tax book. With this, you no longer need to pay the purchase tax when buying a second-hand car.

It is understood that some new cars are tax-free when they are registered, and for these cars, no purchase tax is paid. The state has relevant provisions that state that if a tax-free car has been used for more than ten years, there is no need to pay back taxes. The general formula for back payment of purchase tax can use the minimum tax amount of the vehicle × the remaining unused years / 10. .

When this happens, it means that you may have to pay the purchase tax for the original owner of the car.

Baidu Encyclopedia - Car Purchase Tax

Baidu Encyclopedia - Car Purchase Tax

Baidu Encyclopedia - Vehicle Purchase Tax