The new car purchase tax is paid at the vehicle purchase tax collection post of the local State Taxation Bureau, or at a separate vehicle purchase tax collection office. Bring the original and photocopy of the car buyer's ID card, the original and photocopy of the invoice tax return, the original and photocopy of the invoice, the original and photocopy of the certificate of approval, and the original and photocopy of the bank card.

I. Contents of vehicle purchase tax collection

1. If the vehicle that has paid the vehicle purchase tax needs to be returned to the vehicle manufacturer due to quality problems, the tax refund can be handled by the manufacturer's certificate of returning the vehicle; The original vehicle purchase tax payment certificate must be returned when handling the tax refund; If the original tax payment certificate of the car cannot be returned, the tax refund will not be granted.

2. If the vehicle that has paid the vehicle purchase tax needs to be replaced by the vehicle manufacturer due to quality problems, the vehicle purchase tax change formalities can be handled by the replacement certificate of the manufacturer and the invoice of the new car that has been replaced, and the original vehicle purchase tax payment certificate can be returned. If the original tax payment certificate cannot be returned, the formalities for changing the vehicle purchase tax shall not be handled.

After replacing a new car, when the taxable value of the new car is equal to that of the original car, only the formalities for changing the vehicle purchase tax need to be handled; When the taxable value of the new car is higher or lower than the taxable value of the original car, the change formalities shall be handled after tax payment or tax refund according to the difference.

3. If the engine number, chassis number or vehicle identification number of the vehicle that has paid the vehicle purchase tax is altered or damaged due to theft or other reasons, the vehicle purchase tax shall be changed by the original tax payment certificate of the vehicle purchase tax and the relevant certificate of the vehicle management institution of the public security organ.

Second, the calculation method of vehicle purchase tax

The vehicle purchase tax is levied ad valorem, and the calculation formula is: tax payable = tax payable × tax rate. If the consumer buys a domestic private car, the taxable value will pay all the price and extra expenses to the dealer, excluding VAT (the tax rate is 17%). Because the purchase price of the special invoice for motor vehicle sales contains VAT tax, the VAT of 17% must be excluded when calculating the vehicle purchase tax, that is, the taxable value of vehicle purchase tax = fare ÷ 1. 17, and then the vehicle purchase tax is calculated at the tax rate of 10%.

Third, the purchase tax processing flow:

1. Determine the time of tax return.

Taxpayers who purchase taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of purchase; Taxable vehicles imported for their own use shall declare and pay taxes within 60 days from the date of import; Those who produce, donate, reward or otherwise obtain taxable vehicles for their own use shall declare and pay taxes within 60 days from the date of obtaining them. The last day of the tax return period is a legal holiday, and the day after the holiday expires is the last day of the tax return period. If there are more than three legal holidays in a row during the tax declaration period, it shall be postponed according to the number of holidays.

2. Fill in the vehicle purchase tax declaration form.

Taxpayers apply for purchase at the vehicle purchase tax declaration window of the designated tax service hall or download and print the vehicle purchase tax declaration form on the website of State Taxation Administration of The People's Republic of China, fill in the paper report in duplicate as instructed, or fill in the declaration form directly on the website of the tax bureau.

3. Processing tax returns.

Fill in the vehicle purchase tax declaration form and related materials in the tax service window for tax declaration, or use the method of remote online pre-declaration, that is, fill in the vehicle purchase tax declaration form through the national tax website for remote online pre-declaration, and then go to the tax service window for tax declaration.

legal ground

People's Republic of China (PRC) vehicle purchase tax law

Article 11 When purchasing taxable vehicles, taxpayers shall report and pay the vehicle purchase tax to the competent tax authorities in the place where the vehicles are registered. Taxable vehicles that do not need to be registered shall report and pay the vehicle purchase tax to the competent tax authorities where the taxpayer is located.

Article 12 The obligation to pay vehicle purchase tax occurs on the day when taxpayers purchase taxable vehicles. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of tax payment obligation.

Thirteenth taxpayers should pay the vehicle purchase tax before handling the vehicle registration with the traffic management department of the public security organ.

The traffic administrative department of the public security organ shall, when handling vehicle registration, check the vehicle information that the taxpayer applies for registration according to the electronic information of tax payment or tax exemption of taxable vehicles provided by the tax authorities, and handle vehicle registration according to law after verification.