The purchase tax is paid after buying a car and before the license is issued. To pay the national tax, you need: ID card/organization code, approval certificate, invoice, insurance policy (the above is a copy), you need: tax payment certificate, ID card/organization code, approval certificate, insurance policy, invoice (the above is basically the original).
The so-called vehicle purchase tax refers to the calculated price of taxable vehicles purchased by car owners for their own use, that is, the total price and extra expenses paid to car dealers, excluding 17% value-added tax. Taxpayers of vehicle purchase tax are individuals and units that purchase taxable vehicles in China. Whether buying a car for personal use, receiving gifts or winning prizes, users have to pay the purchase tax. Taxpayers of vehicle purchase tax include state-owned enterprises, private enterprises and other units, so-called individuals, including individual merchants and individuals. So how to calculate the vehicle purchase tax is actually very simple. It has a fixed formula: tax payable = tax payable * tax rate. Taxable value of domestic private cars is different from imported private cars. The domestic private car price in taxable value is excluding 17% VAT. Taxable value of imported private cars is the sum of duty-paid price, customs duty and consumption tax. The tax rate adjustment was decided and announced by the State Council, and now it is unified as 10%.
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. 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. After the vehicle purchase tax is paid, the tax authorities will issue a vehicle purchase tax payment certificate to the taxpayer, and the owner should keep it properly. In fact, many automobile 4s shops also provide the service of paying purchase tax, so that owners can get on the road immediately after they get the car, without worrying about any vehicle procedures.