It doesn't have to be like this. The calculation method of vehicle purchase tax is based on the "minimum taxable value". Generally speaking, in fact, the specific price of purchase tax is not calculated on the basis of the guide price, but on the basis of the purchase price of naked cars (that is, the price on the car purchase invoice). When the invoice price is lower than the lowest taxable value, the lowest taxable value will be levied.

The legal basis is the fifth paragraph of Article 9 of the Measures for the Administration of Vehicle Purchase Tax Collection:

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China has not approved the vehicles with the lowest taxable value, and taxable value has indicated it in the valid price certificate provided by the taxpayer. If the price indicated in the valid price certificate is obviously low, the competent tax authorities have the right to approve the taxable value of taxable vehicles.

Extended data:

I. Measures for the Administration of Vehicle Purchase Tax Collection

Article 11 The minimum taxable value refers to the vehicle purchase tax taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) according to the vehicle price information provided by motor vehicle manufacturers or dealers and referring to the average market transaction price.

Measures for the administration of taxable value with the lowest vehicle purchase tax shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Two, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), "on the vehicle purchase tax collection and management issues related to the notice" provisions:

(1) Proof of vehicle price

1. For the purchase of vehicles in China, the seller shall provide the vouchers of all the extra-price expenses paid by taxpayers for the purchase of taxable vehicles, including unified invoices (copies of invoices and tax returns) or other valid vouchers.

2. If vehicles are imported for self-use, a special payment form for customs import duty, a special payment form for customs import consumption tax or a tax exemption certificate for customs import and export goods shall be provided.

(2) Paragraph 5 of Article 9 of the Measures stipulates that if the price indicated in the valid price certificate provided by the taxpayer is obviously low, the competent tax authorities shall determine its taxable value in the following ways:

The approved taxable value = the vehicle purchase price of the vehicle sales enterprise (the price indicated in the car purchase contract or invoice) ×( 1+ cost profit rate).

The cost profit rate shall be determined by the tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

References:

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Relevant Issues Concerning the Collection and Management of Vehicle Purchase Tax

State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)-Measures for the Administration of Vehicle Purchase Tax Collection