Automobile value-added tax invoice is issued by 4S shop, and purchase tax invoice is issued by national tax.

Difference:

1, different collection ranges

Vehicle purchase tax is only levied on taxpayers who buy and use motor vehicles (including automobiles, motorcycles, agricultural transport vehicles and special transport machinery), not on unused and selling vehicles.

Vehicle purchase tax is a one-time tax paid by the taxpayer after filing the car, which is scrapped with the car. Taxpayers resell, transfer, transfer and change with the vehicle.

2. Different tax rates

The vehicle purchase tax only adopts a single tax rate, and the cars, motorcycles, agricultural vehicles or special transport machinery purchased by taxpayers all adopt the same tax rate, while the value-added tax and consumption tax have multiple tax rates.

Although the vehicle purchase tax is a price tax, it cannot be deducted. It is a tax directly levied at the final stage of consumption. There's no button, and there's no button. VAT can be deducted.

3. Different collection objects

Taxpayers of vehicle purchase tax have no fixed taxpayers. The tax authorities don't know who needs to buy a car, and no one needs to declare to the tax authorities before buying a car. Therefore, it is difficult to predict the object and amount of taxation in advance. Value added tax, consumption tax, income tax, etc. They are all pre-stored tax objects. If they want to produce, develop and grow, they will inevitably generate taxes, which is predictable.

Vehicle purchase tax is a tax levied on the basis of vehicle purchase invoice and vehicle type and configuration on the qualification certificate of vehicle manufacturer. For the same vehicle type, the higher the configuration, the more taxes, and the lower the configuration, the less taxes. Value added tax, consumption tax, income tax, etc. It is the basis of taxation in the taxpayer's financial management report.

References:

Baidu Encyclopedia-VAT

References:

Baidu encyclopedia-vehicle purchase tax