2. The passenger car mentioned in this announcement refers to a car with no more than 9 seats, which is mainly used to carry passengers and their carry-on luggage and/or temporary articles, including the driver's seat, in terms of design, manufacture and technical characteristics.
A few days ago, data released by State Taxation Administration of The People's Republic of China showed that from June to August this year, about 3.553 million vehicles enjoyed the vehicle purchase tax reduction and exemption policy, and the accumulated vehicle purchase tax reduction and exemption was 23.04 billion yuan. Among them, in June, 6.5438+0.97 million vehicles enjoyed the tax reduction policy, with a tax reduction of 76.5438+0 billion yuan; In July1160,000 vehicles enjoyed the tax reduction policy, with a tax reduction of 7.58 billion yuan; In August, 6.5438+0.296 million vehicles enjoyed the tax reduction policy, with a tax reduction of 8.36 billion yuan. The person in charge of State Taxation Administration of The People's Republic of China said that the number of vehicles enjoying the policy and the amount of tax reduction have increased month by month, indicating that the policy has gradually exerted its strength and the benefits have steadily expanded. On May 3, this year, in order to promote automobile consumption and support the development of automobile industry, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Announcement on Reducing the Purchase Tax on Some Passenger Cars, stipulating that the purchase date is from June 1 day, 2022 to February 3 1 day, 2022, and the price of bicycles (excluding VAT) does not exceed 300,000 yuan.
With the support of a series of policies, the automobile market gradually picked up in the second half of the year. According to the data released by the Passenger Car Federation, the sales volume of passenger cars reached 65,438+0,876,5438+0,000 in August, up 28.8% year-on-year and 2.9% quarter-on-quarter, both higher than last month.
How to calculate the car purchase tax;
1, the vehicle purchase tax is calculated at the ad valorem rate, and the calculation formula is tax payable = taxable value multiplied by tax rate;
2. If the consumer buys a domestic private car, the taxable value will pay all the prices and extra fees to the dealer, excluding the value-added tax (the tax rate is 17%). That is, the taxable value of vehicle purchase tax = fare divided by 1. 17.
Legal basis:
People's Republic of China (PRC) vehicle purchase tax law
essay
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.