1. The bare car price of the new car includes VAT. Naked car is a special term for automobile manufacturing and sales industry. A commercial vehicle is a car without any non-standard accessories after leaving the factory. Value-added tax can be divided into production value-added tax. Production value-added tax means that when collecting value-added tax, only the non-fixed assets in the means of production can be deducted, and the tax included in the value of fixed assets is not allowed to be deducted.

2. Legal basis: Article 3 of People's Republic of China (PRC) Vehicle Purchase Tax Law.

Vehicle purchase tax should be levied at one time. The purchase of vehicles that have been subject to vehicle purchase tax is not subject to vehicle purchase tax.

Article 6

The taxable value of taxable vehicles shall be determined in accordance with the following provisions:

(1) The taxable value of taxable vehicles purchased by taxpayers for their own use is the total price actually paid by taxpayers to sellers excluding value-added tax;

(2) In taxable value, where taxpayers import taxable vehicles for their own use, customs duty and consumption tax shall be added to the customs value;

(3) The taxable value of taxable vehicles produced by taxpayers for their own use shall be determined according to the sales price of similar taxable vehicles produced by taxpayers, excluding value-added tax;

(4) If a taxpayer obtains a taxable vehicle for his own use through donation, award-winning or other means, the taxable value shall be determined according to the price specified in the relevant vouchers when purchasing the taxable vehicle, excluding value-added tax.

2. What's the difference between special VAT invoice and ordinary invoice?

1, with different couplets, there are three special VAT invoices, while ordinary VAT invoices are divided into 1, 2, 5, etc.

2. Invoice users are different. Under normal circumstances, special VAT invoices can only be purchased and used by general VAT taxpayers, and ordinary invoices are used by all kinds of taxpayers engaged in business activities and handling tax registration.

3. Different functions, special VAT invoices can deduct the input tax, while ordinary VAT invoices cannot deduct the input tax except in special circumstances.