Automobile purchase tax 10%. The calculation formula of tax payable is: tax payable = tax payable rate (if it is lower than the minimum tax payable issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), it will be levied according to the minimum tax payable stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), tax payable = pre-VAT amount, and the VAT rate is 17%. Automobile purchase tax payment process:

1. Fill in the vehicle purchase tax declaration form. Taxpayers can purchase the vehicle purchase tax declaration form in the designated tax service hall or download and print the vehicle purchase tax declaration form on the State Taxation Administration of The People's Republic of China website. According to the instructions, they can fill in duplicate paper reports or fill in the declaration form directly on the website of State Taxation Administration of The People's Republic of China.

2. Apply for tax declaration, fill in the vehicle purchase tax declaration form and related materials to the tax window of the tax service hall for tax declaration, or use the method of remote pre-declaration, that is, fill in the vehicle purchase tax declaration form through the national tax website for online pre-declaration, and then go to the tax window of the tax service hall for tax declaration.

3. Tax declaration. At the same time, taxpayers should pay the taxes approved by the tax authorities. If the information provided by the taxpayer is complete, the contents filled in are accurate, the procedures are complete, and there is no violation, the tax authorities will make final settlement after confirming the payment of the tax. Issue the Certificate of Vehicle Purchase Tax Payment, and affix the special seal for vehicle purchase tax to the tax column of the tax payment certificate. Million car purchase subsidy