From July 20 18 1 day, the import tariffs on complete vehicles and parts will be reduced. Reduce the tax rates of 135 tax items with a vehicle tax rate of 25% and four tax items with a tax rate of 20% to 15%, and the tax rates of auto parts are 8%, 10%, 15%, 20% and 25% * * 70.

In fact, tariffs are only a part of the price composition of imported cars, and a very important one is consumption tax. At present, the price of imported cars in China mainly consists of five parts, namely CIF price (foreign naked car price), customs duties, consumption tax, value-added tax and dealer fees (including vehicle transportation fees, commodity inspection fees, port storage fees, license fees and dealer profits). The general formula for calculating the price of imported cars is: CIF ×( 1+ tariff rate+consumption tax rate )× (1+value-added tax rate) /( 1- consumption tax rate)+dealer fee = basic price of imported cars. As can be seen from this formula, consumption tax occupies a very important factor in the price of imported cars. Here is an example of the convertible Cooper version, the cost price in 2008. The CIF price of the convertible Cooper is about US$ 24,550, and the displacement is1.6L. This year, the exchange rate between the US dollar and RMB is about 6.8, the tariff is 25%, the consumption tax is 5%, and the value-added tax is 17%. According to this calculation formula: CIF 24550× 6.8 =1677.9 million yuan (RMB), and the cost of imported cars =167790× (1+25%+5% )× (1+/kloc-). 268440-167790 =100850. This price difference does not include commodity inspection fee, port storage fee, license fee and dealer profit fee. Even if these expenses are not available, you will have to add 268,440 yuan /( 1+ 17) when you buy a car. The whole price difference is more than 200 thousand, which is more than twice the price of foreign cars.

Legal basis: Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods These Measures are formulated in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) and their implementing rules, and the Provisions of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Policy of Value-added Tax and Consumption Tax on Export Goods.