Automobile 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 automobile purchase tax law is the Provisional Regulations of People's Republic of China (PRC) on Vehicle Purchase Tax, which comes into effect on 200 1 1.
Collection scope of automobile purchase tax
The vehicle purchase tax law stipulates that units and individuals who purchase cars, trams, car trailers and motorcycles with exhaust capacity exceeding one hundred and fifty milliliters in People's Republic of China (PRC) are taxpayers of vehicle purchase tax and shall pay vehicle purchase tax in accordance with the provisions of this law.
After July of 19 and 1 year, motorcycles, electric motorcycles, urban rail transit vehicles such as subway and light rail, wheeled special mechanical vehicles such as loaders, graders, excavators and bulldozers, cranes, forklifts and electric motorcycles are not taxable vehicles.
Calculation formula of automobile purchase tax
The calculation formula of tax payable is: tax payable = tax payable × tax rate (if it is lower than the minimum tax payable published by State Taxation Administration of The People's Republic of China, it shall be levied according to the minimum tax payable stipulated by State Taxation Administration of The People's Republic of China).
Calculation of tax rate for self-use vehicles: out-of-price expenses × 10%, in which out-of-price expenses do not include value-added tax;
Tax rate calculation of imported cars: taxable value = (duty paid price+customs duty) ÷( 1- consumption tax rate);
The purchase tax amount is 65438+ 00% of the car selling price (excluding tax), and the formula is:
New car purchase tax = purchase price (including tax)/1. 13* 10%.
Automobile purchase tax rate table
There is no tax rate table for vehicle purchase tax, and the vehicle purchase tax is 10%.
What materials do I need to bring to pay the purchase tax?
1. Information required for personal vehicles
(1) One original and one copy of the ID card;
(2) One original and one copy of the vehicle certificate;
(3) One original and one copy of the first copy of the car purchase invoice;
(4) The original copy of the third copy of the car purchase invoice.
2, the unit vehicle demand information
(1) official seal of the company;
(2) Organization code certificate of the unit (with a copy of the business license when the three certificates are integrated) and each copy 1 copy;
(3) One original and one copy of the vehicle certificate;
(4) One original and one copy of the first copy of the car purchase invoice;
(5) The original copy of the third copy of the car purchase invoice.
3. Imported vehicles need information.
(1) copy of vehicle certificate (double sided);
(2) A copy of the on-board inspection form for imported vehicles;
(three) a copy of the special customs payment book;
(4) The first copy of the invoice;
(5) a copy of the ID card;
(six) a copy of the electronic information form of imported vehicles;
(7) Original invoice in triplicate,
Where can I pay the vehicle purchase tax?
The vehicle purchase tax shall be paid within 60 days from the date of purchase. The payment method is to bring the owner's identity certificate, vehicle price certificate and vehicle certificate to the local competent tax authorities to declare and pay taxes.
However, now many cities have launched the online declaration and payment system of vehicle purchase tax. After buying a car, the owner can directly declare an appointment online and pay it to the tax authorities according to the time and place of the appointment, without waiting in line.
Which vehicles can be exempted from vehicle purchase tax?
1. Vehicles used by foreign embassies and diplomatic representatives in China, foreign consulates and consular officials in China, offices of international organizations in China and their officials;
2, the China People's Liberation Army and the Chinese People's Armed Police Force included in the military weapons and equipment ordering plan vehicles;
3. Non-transport vehicles with fixed devices (such as excavators, graders, bulldozers, forklifts, loaders, cranes, concrete pump trucks, aerial work vehicles, road sweepers, sprinklers, cleaning vehicles, garbage trucks, fire engines, etc.). );
4. Special vehicles for flood control and forest fire prevention;
5. Three-wheeled agricultural transport vehicle;
6. Domestic cars purchased by those who have studied abroad, returned to Hong Kong and Macao and worked in the Mainland (limited to 1 vehicle);
7. Automobiles imported by foreign experts who settle in China (limited to 1 vehicle).