Vehicle purchase tax:
The general tax rate is 10%. According to the Provisional Regulations of the People's Republic of China on Vehicle Purchase Tax, the taxpayers of vehicle purchase tax are units and individuals who purchase (including purchase, import, self-production, gift, prize-winning or other means for their own use) taxable vehicles, and the scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles.
Travel use tax:
Generally, it is paid when the vehicle is insured with compulsory insurance. Travel tax is a local tax. On the basis of the "Provisional Regulations of the People's Republic of China on Travel Tax" and other provisions, the travel tax collection standard should be determined according to the specific management measures formulated by local tax bureaus, and the travel tax can be paid at the same time with the insurance types of compulsory insurance. Travel tax is paid annually, and the amount collected varies from place to place.
VAT and customs duties:
Imported cars are subject to 17% VAT and 25% tariff. Purchase tax on imported cars = taxable value × 10%, taxable value = tariff value+tariff+consumption tax.
Million car purchase subsidy