The new vehicle and vessel tax (for passenger cars with 9 passengers (inclusive)) will be levied in seven grades: (1) 1.0 liter (inclusive) from 60 yuan to 360 yuan; (2) from1.0 liter to 1.6 liter (inclusive) from 300 yuan to 540 yuan; (3) 1.6 liters to 2.0 liters (inclusive) from 360 yuan to 660 yuan; (4) More than 2.0 liters to 2.5 liters (inclusive) from 660 yuan to 1200 yuan; (5)2.5 liters to 3.0 liters (inclusive) 1200 yuan to 2400 yuan; (6)3.0 liters to 4.0 liters (inclusive) 2,400 yuan to 3,600 yuan; (7) 3,600 yuan to 5,400 yuan for more than 4.0 liters. All passenger cars with engine displacement less than or equal to L liters should be taxed according to the tax standard of minibuses. The engine displacement shall be subject to the amount contained in the corresponding items in the following documents.

Legal objectivity:

Article 9 of the Measures for the Administration of the Collection of Vehicle Purchase Tax taxable value is determined according to the following circumstances: (1) Taxpayers purchase taxable vehicles for their own use, and all the price and extra-price expenses paid by taxable value to the sellers for the taxpayers to purchase taxable vehicles do not include value-added tax; (2) Taxable vehicles imported by taxpayers for their own use: taxable value = customs duty paid price; (3) Taxpayers purchase or import taxable vehicles for their own use, and the declared taxable value is lower than the lowest taxable value of the same type of taxable vehicles, and taxable value is the lowest taxable value approved by State Taxation Administration of The People's Republic of China without justifiable reasons; (4) The taxable value of taxable vehicles produced, donated, awarded or otherwise obtained by taxpayers for their own use shall be approved by the competent tax authorities with reference to the minimum taxable value stipulated by State Taxation Administration of The People's Republic of China; (five) State Taxation Administration of The People's Republic of China has not approved the lowest taxable value vehicle, and the price indicated in the valid price certificate provided by taxable value for taxpayers.