1. Automobile purchase tax rate: The current tax rate is 10%. The calculation formula of tax payable is: tax payable = taxable value × tax rate (if it is lower than the minimum taxable value promulgated by the State Administration of Taxation, it will be levied according to the minimum taxable value stipulated by the State Administration of Taxation). Taxable value = pre-tax amount of VAT, and VAT rate 17%.

2. The vehicle purchase tax shall be calculated by ad valorem rate, and the calculation formula is: tax payable = taxable value × tax rate. If the consumer buys a domestic private car, taxable value will pay all the price and extra expenses to the dealer, excluding VAT tax (tax rate 17%). Because the purchase price of special invoices for motor vehicle sales contains VAT tax, when calculating the vehicle purchase tax, the VAT of 17% must be removed first, that is, the vehicle purchase tax taxable value = fare ÷ 1. 17, and then the vehicle purchase tax is calculated at the rate of 10%.

3. According to the latest regulations, the amount below 1.6 liter is levied at 7.5%, and the amount above 1.6 liter is levied at 10%.

For example, if a consumer buys a domestic car with a price of 80,000 yuan, the tax will be paid at 10% after the value-added tax is removed. The calculation formula is 80000 ÷1.17× 0.1= 6837 yuan.

If consumers buy imported private cars, taxable value's calculation formula is: taxable value = customs duty paid price+customs duty+consumption tax.

Second, the payment time

1. The vehicle purchase tax is paid within 60 days from the date of purchase. The payment method is to bring the owner's identity certificate, vehicle price certificate and vehicle qualification certificate to the local competent national tax authorities to declare and pay taxes.

2. Many automobile 4s shops also provide the service of paying the purchase tax, so that the owner can go on the road immediately after getting the car without worrying about any vehicle formalities.

3. Now, many cities have launched the online declaration and payment system of vehicle purchase tax. After buying a car, car owners can directly declare an appointment online and pay it to the tax authorities according to the time and place of the appointment, without waiting in line. After the vehicle purchase tax is paid, the tax authorities will give the taxpayer a Certificate of Vehicle Purchase Tax Payment, and the owners should keep it properly.

4. Need to pay the purchase tax: the original car purchase invoice, the original car purchase invoice tax return, the original product factory certificate+copy, the owner's ID card and copy (the second generation of front and back copies), and the tax return form (printed when the dealer issues the invoice). I can not go, and the unit needs to bring the organization code certificate (equivalent to the ID card).