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). The scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles, and the tax rate is 10%. The calculation formula of tax payable is: tax payable = tax payable × tax rate.
Calculation of tax rate for self-use vehicles: taxable value = (total price paid to the seller for purchasing taxable vehicles+extra expenses) × 10%, in which taxable value does not include value-added tax.
Tax rate calculation of imported cars: taxable value = (customs duty paid price+customs duty+consumption tax) × 10%.
How to calculate vehicle purchase tax
Taxable amount of vehicle purchase tax = taxable amount × 10% (displacement17.5% for passenger cars up to .6 liters). According to different situations, taxable value is determined as follows:
(1) Taxable value, the total price and extra expenses paid to the seller for the taxpayer to purchase taxable vehicles for his own use, excluding value-added tax. That is to say, the vehicle purchase tax payable is based on the total amount of the price and expenses issued on the unified invoice for motor vehicle sales obtained by you divided by (1+ 17%), and then multiplied by 10% (displacement 1.6 liters or less for passenger cars, and the purchase tax rate is calculated at 7.5%.
(2) The formula for calculating the taxable value of taxable vehicles imported by taxpayers for their own use is:
Taxable value = dutiable price+customs duty+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).
If the taxable value declared by the taxpayer is lower than the lowest taxable value of taxable vehicles of the same type when purchasing or importing vehicles for personal use, and there is no justifiable reason, the tax basis shall be the lowest taxable value of taxable vehicles approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
(4) 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.
If you buy a car, you must learn the above tax payment methods.
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