Vehicle purchase tax is a kind of tax levied on units and individuals who purchase prescribed vehicles in China, which evolved from vehicle purchase surcharge. The basic norm of the current vehicle purchase tax law is "Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC)", which will be implemented as of 200 1 1. Taxpayers of vehicle purchase tax are units and individuals who purchase (including purchasing, importing, self-producing, donating, rewarding or otherwise obtaining and using for their own use) taxable vehicles, and the scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles.
Taxable amount of vehicle purchase tax = taxable amount × 10%. In other words, the purchase tax rate of small vehicles is 10%. According to the different circumstances of taxable value, the taxable value of taxpayers purchasing taxable vehicles for their own use is determined according to the following circumstances: the total price and extra expenses paid by taxpayers to the sellers for purchasing taxable vehicles do not include value-added tax. That is to say, according to the unified invoice for motor vehicle sales, the total price and expenses are divided by (1+ 17%) as the tax basis and multiplied by 10%, and the vehicle purchase tax should be paid. Example: Suppose you buy a car, 165438+7000 yuan. The amount of vehicle purchase tax that consumers need to pay is: payable vehicle purchase tax amount = 1 1.7 million yuan ÷ (1+17%) ×10% =110,000 yuan.
Million car purchase subsidy