People's Republic of China (PRC) State Taxation Bureau Meizhou Taxation Bureau: According to the provisions of the People's Republic of China (PRC) Vehicle Purchase Tax Law:

Article 4: The tax rate of vehicle purchase tax is 10%.

Article 5 The taxable amount of vehicle purchase tax shall be calculated by multiplying the taxable value of taxable vehicles by the tax rate.

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.

Extended data:

Document requirements for new car purchase tax payment:

(1) the identity certificate of the owner

1, for mainland residents, provide the Mainland's Resident Identity Card (including residence and temporary residence permit) or Household Registration Book or military (including armed police) identification;

2, Hongkong, Macao Special Administrative Region and Taiwan Province Province residents, provide proof of identity and residence;

3, foreigners, provide proof of identity and residence;

4. Organization, providing organization code certificate.

(2) Proof of vehicle price

If you buy a vehicle in China, you should provide a unified invoice (a copy of the invoice and a copy of the tax return) or a valid certificate.

(3) Vehicle certificate

1, for domestic vehicles, provide the factory certificate of the whole vehicle (hereinafter referred to as the certificate);

2. Imported vehicles shall provide the goods import certificate of People's Republic of China (PRC) Customs or the entry (exit) permit notice of vehicles under the supervision of People's Republic of China (PRC) Customs or the confiscation certificate of smuggled cars and motorcycles.

(4) Other materials required by the tax authorities.

Baidu Encyclopedia-People's Republic of China (PRC) Vehicle Purchase Tax Law

Meizhou Municipal People's Government-How to calculate the vehicle purchase tax?